Seoul Administrative Court 2014Guhap71481 ( October 28, 2015)

Revocation of Disposition Imposing Corporate Tax

When final contribution retirement pension contributions for officers are included in deductible expenses;

Article 44-2 of the Enforcement Decree of Corporate Tax Act

2015Nu62349 Revocation of Disposition of Imposing corporate tax, etc.

AAA, Inc.

Head of the Geumcheon Tax Office et al.

May 19, 2016

July 7, 2016

1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

the Gu Office's place of action and the purport of the action

1. Purport of claim

The portion exceeding 59,444,976 won in the disposition of imposition of corporate tax of 2010 (including additional tax of 97,617,125 won) against the Plaintiff on August 1, 2013 by the head of the Geumcheon District Tax Office, and the portion exceeding 167,176,68,681 won in the notice of change in the amount of income of 2010 against the Plaintiff on August 1, 2013 by the head of the Seoul District Tax Office, which was issued against the Plaintiff on August 1, 2013 by the head of the Seoul District Tax Office, shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim against the defendants is dismissed in entirety.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, and it is identical to the reasoning of the judgment of the court of first instance except for adding and adding some contents as follows. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of

Parts to be dried or added.

○ Article 10-11 of the 2nd judgment of the first instance court is replaced by "the standard clause for payment of retirement allowances for officers" to "the standard clause for payment of retirement allowances for officers".

In the second sentence of the first instance judgment, the "amount of interim settlement of retirement allowances" in the second sentence of the second instance is replaced by the "amount of interim settlement of retirement allowances calculated in accordance with the standards of the Guarantee of Workers' Retirement Benefits Act".

Article 44 (4) 1 of the former Enforcement Decree of the Corporate Tax Act is replaced by the first instance court's first instance court's first instance court's first instance court's second instance court's second instance court's second instance court's "if the criteria for retirement benefits are not legitimate, the criteria for retirement benefits payment shall be

○ On the 8th judgment of the first instance court, the first instance court added “in principle the charge of the defined contribution retirement pension” to “the charge in principle.”

○ The annexed list of the judgment of the court of first instance added "the standard clause for payment of retirement allowances for officers" to the annexed list of the judgment of the court of first instance.

2. Conclusion

The judgment of the first instance is justifiable, and all appeals by the Defendants are dismissed as they are without merit.