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. The Plaintiff received government subsidies from the State, etc. (hereinafter “State subsidies”) in 2008 and 2009 and disbursed 2,403,407,97,974, 1,383,723,901, and 128,412,125 won in 201 (research and development expenses paid with government subsidies) as research and development expenses in 2009.
B. On March 31, 2011, the Plaintiff reported the tax base and tax amount of corporate tax for the business year 2010, and reported 1,403,245,579 won in total, including the research and development expenses in this case and the research and development expenses disbursed at its own expense, as the tax credit amount for research and human resources development expenses.
C. The Defendant directed the Plaintiff to file a revised return on the ground that the instant research and development expenses are not eligible for tax credit. Accordingly, the Plaintiff submitted a revised return on the corporate tax base and tax amount with the amount of tax credit for research and development expenses as KRW 648,416,136 on December 31, 2012, and received the said amount as a tax credit amount.
Then, on March 6, 2013, the Plaintiff again filed an application for rectification of the corporate tax base and tax amount (= KRW 646,214,869) with the Defendant’s tax credit for research and human resources development expenses as KRW 1,294,631,005, by regarding the research and human resources development expenses under the former Restriction of Special Taxation Act (wholly amended by Act No. 9921, Jan. 1, 2010; hereinafter “former Restriction of Special Taxation Act”).
E. However, on March 13, 2013, the Defendant rendered a rejection disposition against the Plaintiff’s request for correction on the ground that “this case’s research and development expenses were invested from a national subsidy, and thus cannot be subject to tax credit for research and development expenses.”
(hereinafter “instant disposition”)
F. On April 14, 2013, the Plaintiff appealed against the instant disposition, and filed an appeal with the Tax Tribunal.