Daejeon District Court-2014-Gu Partnership-1095 ( October 29, 2015)

Whether the appraisal value of the purpose of loan may be recognized as the market price

(1) In a case where a financial institution makes a request for appraisal in order to establish a collateral security while granting a loan, it is reasonable to view that the appraisal value of the instant real estate by appraisal falls under the market price under Article 89 (2) 1 of the former Enforcement Decree of the Corporate Tax Act, which is appraised in an objective and reasonable manner in accordance with the relevant statutes

Article 89 of the Enforcement Decree of Corporate Tax Act

2015Nu10788 Revocation of Disposition of Corporate Tax Imposition

Aaa Company

Head of Busan District Tax Office

Daejeon District Court 2014Guhap1095 (Pronouncement January 29, 2015)

on October 25, 2015

on January 13, 2015

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 defendant is a corporation of 2007 business year which the defendant made against the plaintiff as of March 6, 2013.

The imposition of tax of KRW 1,053,482,270 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.