재위탁한 연구개발비는 재수탁법인의 전담부서 보유 여부에 불문하고 세액공제 대상임[국패]
Seoul Administrative Court 2012Guhap32550 ( October 14, 2013)
National High Court Decision 2012west0197 ( October 28, 2012)
Research and development expenses re-entrusted shall be subject to tax credit regardless of whether the re-entrusted corporation has a dedicated department
If an enterprise entrusted with research and development expenses entrusted by the enterprise re-entrusted it to a third party, it is reasonable to view it as eligible for tax credit regardless of whether it has a dedicated department of the re-entrusted enterprise.
Article 9 of the Restriction of Special Taxation Act
2013Nu20235 Revocation of Disposition of Corporate Tax Imposition
AAA life insurance company
Head of Yeongdeungpo Tax Office
Seoul Administrative Court Decision 2012Guhap32550 decided June 14, 2013
February 27, 2014
April 24, 2014
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of corporate tax from April 1, 2007 to March 31, 2008 against the Plaintiff on May 11, 2011 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasoning of the judgment of the first instance is reasonable, and thus, it is accepted on the ground of this judgment pursuant to Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. (In full view of each of the items of evidence Nos. 2 through 5, it is difficult to accept the Defendant’s assertion, and the instant disposition, excluding research and development expenses re-entrusted by the trustee company to a re-entrusted company that
The defendant's appeal is dismissed for lack of reason.