Seoul Administrative Court-2016-Gu Partnership-67417 ( November 18, 2016)

Scope of application under Article 55-2 of the Corporate Tax Act

The real estate sales businessman is subject to the application of Article 55-2 of the Corporate Tax Act in the legislative purpose of the corporate tax on a corporation using land as a means of property increase.

Article 55-2 of the Corporate Tax Act

2016Nu67417 Revocation of Disposition of Corporate Tax Imposition

AANuuri Co., Ltd.

Samsung Head of Samsung Tax Office

National Rotations

on October 24, 2017

on October 31, 2017

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The corporate tax for the business year of 2013 that the defendant against the plaintiff on June 2, 2015

416,528,400 won shall be revoked.

1. Quotation of judgment of the first instance;

The grounds for appeal by the Plaintiff are not significantly different from the allegations in the first instance court, and even if the Plaintiff submitted evidence No. 8 to this court, the fact-finding and decision in the first instance court are justifiable, even if they were to bear evidence No. 8 submitted to this court. The reasoning for the judgment in this court is identical with the grounds for the judgment in the first instance court, and therefore, it is cited in accordance with Article 8(2) of the Administrative Litigation Act

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.