Seoul High Court 2008Nu23971 (Seoul High Court 2009.04.10)

The scope of small and medium enterprises subject to special tax reduction or exemption, disposal of income, and recognition of extra expenses for the sales business;

If a building is newly constructed and sold under a contract, it is not subject to the special tax reduction or exemption for small and medium enterprises, and it is unclear that the processing costs and the costs incurred out of the building are directly corresponding to the case, so the disposition of income by the tax authorities is legitimate, and the refund of corporate tax on the costs incurred out of the building is not subject to administrative litigation, and the tax amount is not subject to administrative litigation.

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by