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(영문) 서울행정법원 2014.04.17 2013구합59859

법인세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff was established on June 4, 1997 and invested in venture businessmen, etc., and registered as new technology venture capital business with the Financial Services Commission on November 12, 1999 pursuant to Article 3(1) of the Specialized Credit Financial Business Act.

B. The Plaintiff holds the shares of the future set-up securities company (hereinafter “Sa deposit securities”).

In 207 and 2008, the Plaintiff received dividends of KRW 22,128,973,50 from future deposit securities.

(E) Units: (1) The Plaintiff, in accordance with the proviso of Article 28-1 of the Corporate Tax Act (amended by Act No. 14, Apr. 1, 2007; 2007; 7,783,726,500 50% of the total amount of 3,691,863,789,639,096 897,224,1540 ( excessive loss) was not the amount of 14,755,247,000,003,067, 6030, 6067, 208, 207, 205, 207, 205, 306, 606, 2606, 3707, 3086, 2586, 207, 207, 205, 306, 207, 257, 1686, 475.7

The defendant included the issues in the calculation of earnings on August 10, 2012, the plaintiff, and the corporate tax for the business year 2007 is excessive.