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(영문) 대법원 2013. 11. 28. 선고 2013두15996 판결

고유목적사업준비금을 손금부인하여 과세한 처분의 당부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu10399 (2013.05)

Title

Appropriateness of the disposition of taxation on the reserve fund for proper purpose business as losses;

Summary

There is no evidence to prove that the reserve fund for proper purpose business equivalent to the funds transferred in this case was established as reserve fund for proper purpose business after the transfer as well as the transfer time of the funds transferred in this case, and therefore the funds transferred in this case shall not

Cases

2013Du1596 Revocation of Disposition of Corporate Tax Imposition

Plaintiff-Appellant

AAA New School of School Foundation

Defendant-Appellee

Head of Seodaemun Tax Office

Judgment of remand

Supreme Court Decision 2012Du690 Decided March 28, 2013

Judgment of the lower court

Seoul High Court Decision 2013Nu10399 Decided July 5, 2013

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of