법인세부과처분취소
2016Du278 Revocation of Disposition of Imposing Corporate Tax
A Stock Company
The East U.S. P.
Supreme Court Decision 2013Du6206 Decided September 10, 2015
Busan High Court Decision 2015Nu165 decided January 15, 2016
June 10, 2016
The part of the judgment of the court below against the defendant shall be reversed, and this part of the judgment of the court of first instance shall be revoked, and this part of the
All costs of the lawsuit shall be borne by the defendant.
According to the records, the defendant revoked part of the disposition in this case on September 18, 2015, and the part against the court below was also revoked ex officio on March 7, 2016. Thus, the part against the defendant in this case among the lawsuit in this case against the defendant in this case was not extinguished and thus, it was unlawful.
Therefore, the part of the judgment of the court below against the defendant is reversed, and it is sufficient for this court to directly judge this part of the judgment of the court below. The judgment of the court of first instance as to this part shall be revoked, and this part of the lawsuit shall be dismissed, and the total cost of the lawsuit shall be borne by the defendant in accordance with Article 32 of the Administrative Litigation Act.
Justices Kim Jae-young
Justices Lee In-bok, Counsel for the appeal
Justices Kim Yong-deok
Justices Lee Dong-won