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(영문) 서울고등법원 2014. 04. 24. 선고 2013누20235 판결

재위탁한 연구개발비는 재수탁법인의 전담부서 보유 여부에 불문하고 세액공제 대상임[국패]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court 2012Guhap32550 ( October 14, 2013)

Case Number of the previous trial

National High Court Decision 2012west0197 ( October 28, 2012)

Title

Research and development expenses re-entrusted shall be subject to tax credit regardless of whether the re-entrusted corporation has a dedicated department

Summary

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.

Related statutes

Article 9 of the Restriction of Special Taxation Act

Cases

2013Nu20235 Revocation of Disposition of Corporate Tax Imposition

Plaintiff, Appellant

AAA life insurance company

Defendant, appellant and appellant

Head of Yeongdeungpo Tax Office

Judgment of the first instance court

Seoul Administrative Court Decision 2012Guhap32550 decided June 14, 2013

Conclusion of Pleadings

February 27, 2014

Imposition of Judgment

April 24, 2014

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

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.

Reasons

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.