법인세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On May 26, 2014, pursuant to the Act on the Acquisition of Land, etc. for Public Works and the Compensation therefor, Plaintiff clan transferred ten parcels of land in the Namyang-si, C, D, E, F, G, H, I, J, and K (hereinafter the designation is omitted, and only the parcel number is specified) and received KRW 2,240,390,050 as compensation for the land.
Parcel number CH IJJJ ES F G 473,629,607 Won 1,012,856,506 Won 581,443,882 won for gains from the transfer of the revised return for the return of the return of the return of the return of the return of the return of the return of the return of the return of the return of the return of the previous return on the extension of roads
B. Around March 2015, the Plaintiff clan reported the corporate tax base for each of the above lands, including only KRW 473,629,607 from gains on transfer of land C, D, H, I, J, and K, among the above lands, and filed a revised corporate tax return by additionally adding KRW 1,012,856,506, total gains on transfer of land B and E (hereinafter “instant land”) and E in September 2015.
If this vote is arranged, it shall be as follows:
C. On September 30, 2016, Plaintiff clan directly used the instant land for the proper purpose business for at least three consecutive years as of the date of the disposition, as the land was prepared to cover expenses incurred in the removal of the door or related work, and thus, Plaintiff clan filed a request for correction to refund KRW 109,511,661 out of corporate tax for the business year 2014, which was already paid, on the ground that income from the disposition of the instant land was excluded from taxable income, but the Defendant rejected Plaintiff clan’s request for correction on December 8, 2016.
hereinafter referred to as the "disposition of this case"
(D) On March 6, 2017, Plaintiff clan filed an appeal against the instant disposition and filed an appeal. However, the Tax Tribunal rendered a decision to dismiss the appeal on June 22, 2017. [In the absence of any dispute over the grounds for recognition, evidence Nos. 3 through 6, evidence Nos. 1-1, and 1-2, each of the entries and arguments No. 3 through 6, and the purport of the entire pleadings.
2. Whether the instant disposition is lawful