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Case Number of the immediately preceding lawsuit
Jeonju District Court-2018-Guhap-194 ( October 11, 2018)
Title
The meaning of "construction commencement" in Article 46-2 (1) 5 of the Enforcement Rule of the Corporate Tax Act refers to the case where construction of "building" starts.
Summary
The meaning of the phrase "construction commencement" in Article 46-2 (1) 5 of the Enforcement Rule of the Corporate Tax Act means the case where construction of "building" commences, considering that the provision of this case is limited to the case where construction commences after acquiring "land on which no building is established".
Related statutes
Article 55-2 of the Corporate Tax Act
Cases
2018Nu2204 Revocation of Disposition of Corporate Tax Imposition
Plaintiff
AA
Defendant
00. Head of tax office
Conclusion of Pleadings
April 24, 2019
Imposition of Judgment
May 29, 2019
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The corporate tax of the Defendant for the business year of 000,000 against the Plaintiff on October 000
The imposition of KRW 000 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on this case is as stated in the part of the judgment of the first instance, except that “the division of 000.00.000.00.00.00.00.00.00.....00....00.....00” is as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, thereby citing the judgment of the first instance pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance is just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.