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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu16212 (Law No. 22, 2014)
Title
(D) Research and human resources development expenses paid to an enterprise with a department exclusively in charge of research shall be subject to tax credit regardless of whether it is owned by a trustee company and a department exclusively in charge of research.
Summary
Research and human resources development expenses paid by entrusting research services to an enterprise with a department in exclusive charge of research shall be eligible for tax credit regardless of whether it is re-entrusted by an entrusted enterprise and whether it is owned by a department in exclusive charge of
Related statutes
Article 10 of the Restriction of Special Taxation Act
Cases
2014Du11403 Revocation of Disposition of Corporate Tax Imposition
Plaintiff-Appellee
AA Bank, Inc.
Defendant-Appellant
The director of the tax office
Judgment of the lower court
Seoul High Court Decision 2013Nu16212 Decided July 22, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.