Seoul Administrative Court 2013Guhap64615 ( October 25, 2014)

The amount of profit made by the representative of a corporation through an individual passbook under the name of the market opening expenses for the overseas transaction place shall be deemed the income of the corporation and the corporate tax shall

(The same as the judgment of the first instance court) The amount deposited for a long time by the representative of the corporation under the name of market opening expenses at the overseas trading office is the income of the corporation and the bonus disposal of the representative is legitimate.

2014Nu5923 Revocation of Corporate Tax Imposition Disposition

AA Rouritius Co., Ltd.

o Head of the tax office

Seoul Administrative Court Decision 2013Guhap64615 decided July 25, 2014

October 22, 2014

November 26, 2014

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court is revoked. The defendant's imposition of corporate tax for the plaintiff on December 3, 2013, the corporate tax for the year 2007, the corporate tax for the year 2008, the corporate tax for the year 2009, the corporate tax for the year 2009, the corporate tax for the corporate tax for the year 2010, the corporate tax for the year 2010, and the corporate tax for the corporate tax for the year 2011 is revoked.

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

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