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1. The Defendant’s corporate local income tax for the business year 2014, which was against the Plaintiff on October 24, 2016, KRW 175,069,090, and KRW 2015.
Reasons
1. Details of the disposition;
A. The plaintiff was established on December 29, 1989 and has major control over domestic and foreign subsidiaries and real estate leasing businesses.
It is a corporation that is operated as a business.
B. The Plaintiff reported corporate tax for the business year 2014 and filed a tax base of KRW 313,730,296,360. The Plaintiff directly paid foreign tax to KRW 1,030,233,286 and indirect paid foreign tax amount of KRW 6,927,452,939 (hereinafter “instant paid foreign tax”) plus KRW 7,957,686,225 (hereinafter “the instant paid foreign tax amount”) under Article 57(1)1 of the former Corporate Tax Act (amended by Act No. 1522, Dec. 19, 2017; hereinafter the same shall apply). The Plaintiff was granted tax credit under Article 15(2)2 and 21 subparag. 1 of the former Corporate Tax Act by selecting a tax credit method among the methods of tax credit under Article 15(2)2 and 2 of the former Corporate Tax Act and calculating the tax base of the instant paid foreign tax through inclusion of the indirect paid foreign tax amount in deductible expenses.
C. The Plaintiff filed a corporate tax return for the business year 2015, and filed a tax base of KRW 240,041,027,390. The Plaintiff directly and indirectly paid foreign tax amounting to KRW 859,274,765 and KRW 9,394,84,555, including the indirect paid foreign tax amounting to KRW 859,39,394,84,848,555, and the indirect paid foreign tax amounting to KRW 10,254,123,320 (hereinafter “instant paid foreign tax amount”); and the instant paid foreign tax and the instant paid foreign tax were combined with the instant paid foreign tax amounting to KRW 2014, the Plaintiff obtained tax credit for the instant paid foreign tax amount pursuant to Article 57(1)1 of the former Corporate Tax Act by selecting a tax credit method under Article 15(2)2 and Article 21 subparag. 1 of the former Corporate Tax Act.
On April 30, 2015, the Plaintiff reported and paid KRW 4,614,09,04 of corporate local income tax for the business year 2014 to the Defendant, and KRW 6,860,06,510, and ② around April 30, 2016, and KRW 4,614,094,04 of corporate local income tax for the business year 2015.