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(영문) 청주지방법원 2019.06.13 2018구합3726
법인세 경정청구거부처분 취소청구의 소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff’s status 1) The Plaintiff is a company established on February 1, 2003 for the purpose of manufacturing and selling all kinds of internal combustion engine parts, and 60% of the total number of issued stocks is B (hereinafter “B”).

The remainder of 40% is owned by Japanese corporation, respectively. The monthly rent deposit for the rent (one million square meters) during the lease period of a divided area is from 21,072.68 to 2011.- from 2011 to 2013: from 200 to 2015: from 200 to 30:0 as of July 2015: No two 230.7 to 37, 2013. As of 2013.7: July 2013 to 2015, the Plaintiff leased the instant factories (hereinafter “the instant factories”) from 314,582.27 to 2013.1, 2013 to 2013.4, respectively, at the 3rd-si factory located in the instant case (hereinafter “the instant factories”).

B. The Plaintiff’s corporate tax return and payment process 1) The Plaintiff paid the rent for the instant 1 through 3 factories to B from 2011 to 2015 as follows: (a) the current status of the payment of rent for rent for the instant 1 to 2 (hereinafter “previous rent”).

(2) The Defendant reported and paid corporate tax as stated in the list 2.2. 7. 8. 1. 2. 7. 1. 2. 4. 7. 1. 2. 2. 4,40 1,680 4,080 2,4012, 680 1,680 4,680 4,680 4,680 2,680 2,620 2,620 140 2,640 2,640 2,640 1,640 1,640 3,72015 2,701, 200 12, 760 203, 760 12, 2003, 208 198, 198 2. 3. 5. 2, 2084, 1988

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