Seoul High Court-2016-Nu-31960 ( December 21, 2016)

Cho-2015 middle-1372 (05 March 2015)

(D) That it does not meet the standards for foreign-capital invested companies’ tax reduction or exemption.

(C) If a foreign-invested enterprise fails to operate its factory facilities due to the transfer of a foreign-invested enterprise, etc., it shall not be deemed that the corporate tax is reduced or exempted.

Article 121-2 (Abatement or Exemption of Corporate Tax, etc. for Foreign Investment)

2016-Du-56707 The revocation of disposition of imposing corporate tax.

AA

o Head of the tax office

The second instance decision

Seoul High Court Decision 2016Nu31960 Decided 21, 2016

February 23, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal concerning the grounds of appeal are determined not to include or not to accept the grounds of appeal under Article 4(1) of the Act on Special Cases Concerning the

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.