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Case Number of the immediately preceding lawsuit
District Court-2016-Gu Partnership-7786 ( December 05, 2017)
Title
Since it is difficult to view that each taxable income has been attributed to the pertinent business year, each disposition of this case is unlawful.
Summary
(1) The evidence submitted by the Defendant alone is not sufficient to prove that taxable income exists in the pertinent year and that the taxable income was reverted to the pertinent business year, as alleged by the Defendant. Thus, each disposition of this case is unlawful.
Cases
Seoul High Court 2018Nu30572 Revocation of Disposition of Imposing Corporate Tax, etc.
Plaintiff
AAAA
Defendant
O Head of tax office
Conclusion of Pleadings
March 20, 2019
Imposition of Judgment
April 17, 2019
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Cheong-gu Office
1. Purport of claim
On June 2, 2014, the Defendant imposed corporate tax of KRW 0 in the business year 201 on the Plaintiff, imposed corporate tax of KRW 0 in the business year 201, imposed corporate tax of KRW 0 in the business year 201, notified of the change of the income amount of KRW 0 in the business year 201, and notified of the change of the income amount of KRW
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
Reasons
1. Quotation, etc. of judgment in the first instance;
The reasons for this Court's ruling are as follows: "each of the dispositions of this case" below 9 per the first instance court's decision
"Law." Each of the dispositions of this case premised on each of the above facts must be revoked on the basis that all of the above dispositions are unlawful.
(c)"Along with the foregoing, the reasoning of the judgment of the court of first instance (excluding the part concerning "3. conclusion") is the same as the part concerning the reasoning of the judgment of the court of first instance, except for addition of the judgment that, even if the defendant added evidence (Evidence B No. 15 and 16) additionally submitted by the defendant, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the plaintiff's claim shall be accepted with due reason. The judgment of the court of first instance shall conclude this conclusion.
Since the defendant's appeal is justified, it is dismissed as it is without merit.