Hansung (Attorney Seo-gu et al., Counsel for the defendant-appellant)

The director of the Namincheon Tax Office

September 6, 2017

Incheon District Court Decision 2016Guhap53450 Decided April 28, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The Defendant revoked the corporate tax base for the business year 2010, ① from KRW 1,628,381,107 to KRW 1,412,107,174; ② from KRW 527,658,529 to KRW 217,650,009; ③ the corporate tax base for the business year 2012 to KRW 1,035,353,036 to KRW 735,97,372; ④ the corporate tax base for the business year 2013 to be reverted to the Plaintiff; ④ the corporate tax base for the business year 2013 to be reverted to the Plaintiff; ④ the corporate tax base for the business year 1,345,746,497 to KRW 1,126,523,215; and ⑤ the corporate tax base for the business year 2014 to be reverted to the KRW 514,205 to KRW 315837.

1. Quotation of the first instance judgment

The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance (the plaintiff's assertion in this court is almost the same as the plaintiff's argument in the court of first instance). Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420

2. Conclusion

Thus, the lawsuit of this case is unlawful and dismissed. The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed as it is without merit.

Judges Poscopic fever (Presiding Judge)