Seoul Administrative Court 201Guhap34115 (2012.05.04)

The payment of the leased house lease fund is made in lieu of the provision of the company house, and its substance can be the same as the provision of the company house.

(1) In light of the fact that the payment of the leased house of this case was made in lieu of the provision of the company house, and in substance, the provision of the company house can be the same as the provision of the company house on the ground that the company house was made in lieu of the provision of the company house, in view of the fact that the employee was excluded from the object of the wrongful calculation, but the employee was not provided with the company house and the amount of the company house was disposed of as a bonus and

2012Nu15489. Revocation of revocation of revocation of corporate tax rectification

XX Co., Ltd

The director of the tax office

Seoul Administrative Court Decision 2011Guhap34115 decided May 4, 2012

August 24, 2012

September 28, 2012

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The defendant's rejection disposition against the plaintiff on March 26, 2010 against the plaintiff is revoked with regard to 00 won tax base and 000 won tax amount, among the rejection disposition on the reduction of corporate tax for the business year of 2005.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning of the judgment of the court is the same as that of the judgment of the court of first instance, and thus, it is accepted by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is just, and the defendant's appeal is dismissed as it is without merit.