Daejeon High Court-2016-Nu-1034 ( October 12, 2016)

The disposition of this case, which excluded the reduction or exemption of the headquarters from the relocation of the headquarters, is against the principle of no taxation without law, as it does not have any basis.

(C) No provision on reduction or exemption under the Restriction of Special Taxation Act shall be strictly interpreted, and the taxpayer shall not be able to interpret unfavorably.

2016Du58130 Revocation of Disposition of Imposing Corporate Tax

Bank 000

00. Head of tax office

Daejeon High Court Decision 2016Nu10334 Decided October 12, 2016

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per