Gwangju High Court-2018-Nu-419 ( August 23, 2018)

The industrial activities of purchasing steam from outside and supplying it to users through piping facilities constitute steam and hot water supply business, not wholesale and goods brokerage business.

The industrial activities that purchase steam from outside to supply to users through piping facilities fall under the steam and hot water supply business, not wholesale and goods brokerage business, and thus, the standard service life of each type of business should be applied 20 years when calculating depreciation costs.

Article 23 of the Corporate Tax Act

2018Du57025 Revocation of Disposition of Imposing Corporate Tax

DK, Inc.

00. Head of tax office

Gwangju High Court Decision 2018Nu4419 Decided August 23, 2018

December 31, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.