Cheongju District Court-2014-Gu Partnership-1081 ( October 16, 2015)

Cho High 2014 Jeon 1962 (O6.30)

The amount which is not recovered by the date on which one year has passed after the provisional payment interest is appropriated as an attempted interest shall be disposed of as bonus.

(as with the judgment of the court of first instance) The representative's provisional payment interest rate shall be appropriated as a failed amount, and it is reasonable to dispose of the bonus as it is not objectively proved that there is a justifiable reason for not recovering the amount, or that it will be recovered, within one year after the provisional payment interest rate

Daejeon High Court (Cheongju) 2015Nu1030 Notice of Change in Income Amount

0 Construction Co., Ltd.

00. Head of tax office

Cheongju District Court Decision 2014Guhap1081 Decided October 16, 2015

2016.03.23

2016.04.20

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. On January 9, 2014, the defendant revoked the notification of the change in the amount of income in KRW 51,687,377 as of January 2009 and the notification of the change in the amount of income in KRW 215,00,000 as of January 21, 201 with respect to the plaintiff Kim0.

The reasoning for the court's explanation on this case is the same as that for the judgment of the court of first instance, and thus, this is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.