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(영문) 서울고등법원 2020.02.07 2019누39552
법인세등부과처분취소
Text

1. The part against the defendant in the judgment of the court of first instance shall be revoked, and all of the plaintiff's lawsuits constituting the revocation part shall be revoked.

Reasons

1. The reasons why the court should state this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, it shall be cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The reasons to be stated in this part of the disposition, which is the object of an appeal litigation, are as stated in the corresponding part of the judgment of the court of first instance, in addition to the following parts added or deleted, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

On the 6th page of the judgment of the first instance court, “On the other hand, the defendant issued a revised disposition to increase or decrease the corporate tax belonging to the business year of September 2009 on September 9, 2019, but such revised disposition shall be deemed null and void as it was imposed five years after the exclusion period for imposition. Therefore, the initial disposition shall not be deemed to have been absorptiond or extinguished (see Supreme Court Decision 2003Du1752, Jun. 10, 2004).”

Part 7 of the judgment of the first instance court (hereinafter referred to as the “disposition for imposition of corporate tax of this case”) and part 8 of the 9th sentence (hereinafter referred to as the “Disposition for Notification of Change in Income Amount”) shall be deleted respectively.

The 7th page of the judgment of the first instance court shall be applied as follows.

On January 6, 2014 or December 1, 2016, the amount of imposition of corporate tax reduced after the amount of imposition of corporate tax imposed is 2008 1,893,426,668 149,230,009 1,744,659, 659 1,451,624, 424,953, 5661,026,670,548 20102,154,645, 197328,943,943,825,701,803203,94,90262,63,109, 197, 2009, 205, 201,75, 209, 209, 209, 205, 209, 209, 2017.

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