Seoul Administrative Court 2012Guhap24832 ( December 20, 2012)

Examination Income 2012-002 (23 March 2012)

Since the plaintiff seems to have actually paid user fees, the disposition imposed as processing expenses is unlawful.

In full view of the fact that it is difficult to regard the user fee as the processing cost, etc., the disposition of global income tax imposed on deeming the processing cost as the processing cost is unlawful.

2013Nu2718 Global Income and Revocation of Disposition

AA

Samsung Head of Samsung Tax Office

Seoul Administrative Court Decision 2012Guhap24832 decided December 20, 2012

June 7, 2013

July 19, 2013

The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

The disposition of imposition by the Defendant against the Plaintiff on May 23, 2011 on the global income tax of 2005 shall be revoked.

Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

The reasons for this decision are as stated in the judgment of the court of first instance.

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