임시투자세액공제 대상 투자설비자산에 해당하는지 여부[국패]
Seoul High Court Decision 2017Nu30070 ( November 08, 2017)
Whether it constitutes an investment facility asset subject to temporary tax credit for investment
(S) It is reasonable to deem that the intrinsic nature of the investment in the instant facilities is to be entrusted to another person with the construction of large-scale machinery and equipment or production facilities. Therefore, the time when the investment in the instant facilities starts shall be deemed to be the time when the “Commencement of construction” under Article 23(11)5 of the former Enforcement Decree of the Act on Special Cases concerning Taxation Restriction.
Restriction of Special Taxation
Supreme Court Decision 2017Du71703 ( October 15, 2018)
L*********
○ Head of tax office
Seoul High Court Decision 2017Nu30070 Decided November 08, 2017
15, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent