재위탁한 연구개발비는 재수탁법인의 전담부서 보유 여부에 불문하고 세액공제 대상임[국패]
Seoul Administrative Court 2012Guhap32079 ( October 22, 2013)
Research and development expenses re-entrusted shall be subject to tax credit regardless of whether the re-entrusted corporation has a dedicated department
If an enterprise entrusted with research and development expenses entrusted by the enterprise re-entrusted it to a third party, it is reasonable to view it as eligible for tax credit regardless of whether it has a dedicated department of the re-entrusted enterprise.
2013Nu2615 Revocation of Disposition of Imposing Corporate Tax
AA Life Insurance Corporation
Head of Yeongdeungpo Tax Office
Seoul Administrative Court Decision 2012Guhap32079 decided August 22, 2013
March 6, 2014
April 24, 2014
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of corporate tax belonging to the Plaintiff from April 1, 2006 to March 31, 2007 and the imposition of corporate tax belonging to the Plaintiff from April 1, 2007 to March 31, 2008 shall be revoked. < Amended by Presidential Decree No. 20190, Apr. 1, 2007; Presidential Decree No. 20135, Mar. 31, 2008>
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. The reasoning of the judgment of the court of first instance is reasonable, and thus, cited on the ground of this judgment pursuant to Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (Provided, That it is difficult to accept the Defendant’s assertion that the instant disposition is legitimate, even if the Defendant’s submission of additional documents Nos. 4 and 5, together with each of the descriptions of the 8th written judgment of the court of first instance, is re-entrusted.)
2. The defendant's appeal is dismissed for lack of grounds.