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Case Number of the immediately preceding lawsuit
Seoul High Court (Chuncheon)-2015-Nu221 ( December 07, 2015)
Title
(C) The act of delaying the recovery of the outstanding amount shall be subject to the avoidance of wrongful calculation.
Summary
(The main point of the original trial) The payment of the construction cost shall be paid as the sale price, and the delay in the collection of the outstanding amount by exempting the delay in the payment of the construction cost from delay shall be subject to the avoidance of wrongful calculation.
Related statutes
Article 28 (Non-Inclusion of Interest Paid in Loss)
Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation
Cases
2015du60938 Revocation of Disposition of Corporate Tax Imposition
Plaintiff-Appellant
AA Construction Corporation
Defendant-Appellee
○ Head of tax office
The second instance decision
Seoul High Court (Chuncheon) 2015Nu221 ( December 07, 2015)
Imposition of Judgment
2016.04.12
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of