Case Number of the immediately preceding lawsuit
Daejeon District Court-2015 Guhap-104939 ( March 22, 2017)
Case Number of the previous trial
Cho Jae-2014- Daejeon-3475 ( October 11, 2015)
Title
The original disposition is naturally extinguished as it is absorbed into the disposition of increase or decrease, and only the disposition of increase or decrease shall be subject to appeal litigation.
Summary
The instant disposition seeking revocation by the Plaintiff was absorptioned into the imposition disposition of each corporate tax on July 1, 2015, which constitutes the disposition of increase or decrease, and has already been extinguished, and thus, the instant disposition is unlawful as it is deemed the object of the litigation on the extinguished disposition.
Related statutes
Reduction or exemption of corporate tax, etc. for a corporation under Article 63-2 of the Restriction of Special Taxation Act to relocate its factory and its head office to outside
Cases
Daejeon High Court-2017Nu-11020 ( March 20, 2017), Daejeon High Court-20
Plaintiff
C Doha Corporation
Defendant
o Head of the tax office
Conclusion of Pleadings
2017.06.29
Imposition of Judgment
2017.20
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 court of first instance shall be revoked. On March 3, 2014, the defendant revoked all the imposition (including additional taxes) of KRW 106,619,660, corporate tax of KRW 150,734,080, corporate tax of KRW 297,780,030, corporate tax of KRW 297,780,030, and corporate tax of KRW 555,13,730, which reverts for the year 2012.
Reasons
1. Quotation of judgment of the first instance;
The court's explanation on this case is identical to the entry of the reasoning of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
Therefore, the lawsuit of this case shall be dismissed in an unlawful manner, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.
July 20, 2017