District Court-2017-Gu Partnership-14392 (2018.09.06)

Whether the exclusion period has expired or not

Since the sound records fiscal year prescribed by the regulations cannot be deemed to have set the business year under the Corporate Tax Act, it cannot be deemed that the exclusion period has been set at the time of filing a revised return.

Article 13 of the Corporate Tax Act

2018Nu72712

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CC director of the tax office

Suwon District Court Decision 2018Guhap10366 Decided November 8, 2018

February 21, 2019

March 7, 2019

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 of the year 2011 that the defendant against the plaintiff on May 30, 2017

The rejection disposition of correction shall be revoked.

The judgment of the first instance shall be revoked. The corporate tax of the year 2011 that the defendant against the plaintiff on May 30, 2017

The rejection disposition of correction shall be revoked.

1. cite of the reasons for the written judgment in the first instance;

The reasoning of this Court is that the reasoning of the judgment of the court of first instance is the same as that of the reasons for this case.

It shall be quoted in accordance with Article 8(2) of the Court Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.