Suwon District Court 201Guhap1543, 2011.21

Board of Audit and Inspection 2010 depth010

corporation that is engaged in the real estate business but does not constitute a small or medium enterprise subject to retroactive deduction of losses;

(1) In the event that a building is constructed by entrusting another construction company with the construction of the building or being constructed by being awarded a contract to another person, the "real estate supply business (7012)" shall be deemed to be run. The plaintiff is not a construction business, but a real estate supply business entity, which is not a small and medium enterprise subject to retroactive deduction of losses, and thus the disposition imposing corporate

2011Nu2975 Revocation of Disposition of Corporate Tax Imposition

XX Co., Ltd

Head of Suwon Tax Office

Suwon District Court Decision 201Guhap1543 Decided July 21, 2011

January 11, 2012

February 15, 2012

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 shall revoke the disposition of imposition of KRW 467,624,910 of the corporate tax against the plaintiff on November 1, 2009.

1. cite the judgment of the first instance;

The reasons why this Court is used for this case are as the reasons for the judgment of the court of first instance. The reasons shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2. Conclusion

The appeal is dismissed.