(영문) 서울고등법원 2017. 7. 20. 선고 2017누30292 판결[법인세등부과처분취소][미간행]
KSS Shipping Co., Ltd. (Attorney Kim Yong-deok, Counsel for the plaintiff-appellant)
Head of tax office and one other
June 29, 2017
Seoul Administrative Court Decision 2016Guhap57700 decided December 15, 2016
1. The plaintiff's appeal against the defendants is dismissed in entirety.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The determination of the lower court shall be revoked. The determination of the lower court rendered against the Plaintiff on December 12, 2014 shall be revoked: 35,780,83 won of corporate tax for 2011; 14,061,07 won of corporate tax for 28,447,596 won of corporate tax for 2012; 8,014,004 won of corporate tax for 20,485,471 won of corporate tax for 2013; 148,207 won of corporate tax for 209,2299,229; 100,09 won of corporate tax for 2012 for 20,2239,2239,791, and additional tax for 2013; 2013,31,25,2015 won of income amount for 205,316,271, respectively;
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is identical to that of the court of first instance, except for changing "Evidence No. 10, Evidence No. 10, Evidence No. 27-2, Evidence No. 27-2, Evidence No. 28, and Evidence No. 29, and Document Testimony No. 29 of Non-Party 2 by Non-Party 1 in the appellate court's judgment No. 7 of the first instance court's judgment," and therefore, it is cited by Article 8 (2) of the Administrative Litigation Act and the text of Article 420
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal against the defendants is dismissed as all of the grounds for appeal.
Justices Cho Jong-dae (Presiding Justice)
1) The Plaintiff recommended that the date of disposition stated in the application for amendment of the purport of the claim filed on September 20, 2016 was corrected as the date of disposition stated in the petition of appeal.