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red_flag_2(영문) 서울고등법원 2018. 01. 25. 선고 2017누75967 판결

고유목적사업준비금의 한도액을 구함에 있어 법인세법시행령 제56조제3항 후단의 법인세법 제24조제2항에 따른 기부금의 의미[일부국패]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2016-Gu Partnership-85040 ( September 15, 2017)

Title

The meaning of donations under Article 24 (2) of the Corporate Tax Act under the latter part of Article 56 (3) of the Enforcement Decree of the Corporate Tax Act in seeking the ceiling of reserves

Summary

If Article 56 (3) of the Enforcement Decree of the Corporate Tax Act equally interpret the donations of the former and the latter part of the corporate tax law, the same amount should be added and deducted, so in fact, the latter part of the corporate tax law should be considered as the limit of inclusion in the statutory donations.

Related statutes

Article 56 (Inclusion of Reserve Funds for Reserve Funds for Business in Loss)

Cases

2017Nu75967 Revocation of Disposition of Corporate Tax Imposition

Plaintiff and appellant

A medical corporation ○○○

Defendant, Appellant

○○ Head of tax office

Judgment of the first instance court

Seoul Administrative Court Decision 2016Guhap85040 decided September 15, 2017

Conclusion of Pleadings

December 21, 2017

Imposition of Judgment

January 25, 2018

Text

1. All appeals filed by the plaintiff and the defendant are dismissed. 2. Costs of appeal are assessed against each party.

Purport of claim and appeal

1. Purport of claim

Defendant’s corporate tax of KRW 450,814,070 for the business year 2012 against the Plaintiff (A.I.D. 1, 2015)

in excess of KRW 41,147,843 (including additional taxes) of the disposition of imposition of tax, for the business year 2013

portion exceeding 15,324,456 won among the disposition of imposing corporate tax (including additional tax) of KRW 428,763,970; and

In excess of 10,854,796 won (including additional taxes) of the imposition of corporate tax of 407,501,670 won for the business year 2014

all such parts shall be revoked.

2. Purport of appeal

A. Plaintiff: Of the judgment of the first instance court, the part on imposition of corporate tax for the business year 2013 and the business year 2014

As follows. The defendant's act of December 1, 2015 against the plaintiff on December 1, 2013

15,324,456 won (including additional taxes) in the disposition of imposition of Indian tax of KRW 428,763,970 (including additional taxes)

The imposition of excess and 407,501,670 won (including additional taxes) of the corporate tax for the business year 2014

The part exceeding 10,854,796 won (including additional tax) shall be revoked.

B. Defendant: The part against the Defendant among the judgment of the first instance court is revoked, and the Plaintiff corresponding to the revoked part is revoked.

The claim is dismissed.

Reasons

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, and it is identical to the reasoning of the judgment of the court of first instance, except for the addition of some contents as follows and the dismissal of some contents. Thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article

Addition or height shall be the part

○ Part 16 of the Judgment of the first instance court, " will result in the result" shall be added to the following:

In addition, Article 56 (3) of the Enforcement Decree of the Corporate Tax Act provides that "income generated from profit-making business in the pertinent business year (referring to the income amount before including the reserves for special purpose business and the donations under Article 24 (2) of the Act in deductible expenses)" shall be the amount calculated by subtracting donations under Article 24 (2) of the Act from the income amount generated from profit-making business in the pertinent business year (referring to the income amount before including the reserves for special purpose business and the donations under Article 24 (2) of the Act). If the donations in the former part and the latter part of the former part are equally interpreted, the same amount shall be added and deducted, and the provision shall be null and void. Therefore, in interpreting such provision, the purport of setting the limit of inclusion in deductible expenses in the reserves for special purpose business shall be comprehensively considered in addition to the interpretation of the language and text. In addition, in the Corporate Tax Report Guidance (Reference Data 1)

○, the 12th judgment of the first instance court, "the legislative history" of the 11th judgment, is regarded as "the legislative person".

2. Conclusion

Since the judgment of the first instance is justifiable, all appeals filed by both the plaintiff and the defendant are dismissed.