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(영문) 서울고등법원 2018.08.24 2018누36044
법인세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasons for the court's explanation of this case are as follows: "Basic Research Act" of 2.7 of the judgment of the court of first instance shall be deemed as "former Basic Research Act"; "Article 14-2" shall be deemed as "Article 14"; "12,96,24 won" of 16 shall be deemed as "120,96,24 won"; "3. 4, 11, 5, 18, 8, 12, 99 and 9 of the Enforcement Decree of the Restriction of Special Taxation Act shall not be deemed as "No. 1" of "No. 1, 6, 17, 7, and 9 of the Enforcement Decree of the same Act as "No. 8 of the same Act" of "No. 9 of the same case shall be deemed as "No. 9 of the same Act" of "No. 9 of the same case," "No. 7, 196, 24," and "No. 9 of the same Act shall be deemed as "No. 10, etc.

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