beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2017Nu36627 (2017.09.14)
Title
(Indefluence of hearing) Business relevance of provisional payment shall be objectively determined, including the business purpose of a corporation, and the time when the confiscation bond is reverted to the business year in which the relevant lawsuit is finalized.
Summary
The issue of whether the provisional payment is related to the business of the corporation must be objectively determined based on the purpose of the business, etc. of the corporation. The time when the loss of the forfeited contract bond reverts to the business year in which the Supreme Court's judgment in the lawsuit
Related statutes
Article 28 of the Corporate Tax Act and Article 40 of the Corporate Tax Act
Cases
2017Du65548 Disposition to revoke the imposition of value-added tax.
Plaintiff-Appellant
○ Construction
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
on January 14, 2017
Imposition of Judgment
on October 018, 2010
Text
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition