피고의 처분 소득금액에 대응하는 직접외국납부세액의 공제 여부[국승]
Seoul High Court-2016-Nu-519 (Law No. 19, 2017)
Whether foreign tax credit corresponding to the defendant's disposal income amount is paid directly;
The evidence presented by the plaintiff alone is insufficient to recognize that the plaintiff paid taxes in China in addition to the amount of tax recognized by the defendant.
Article 117 of the Income Tax Act
2017du57929 Global income and revocation of disposition
AA
BB Director of the Tax Office
July 19, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per