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Case Number of the immediately preceding lawsuit
Seoul High Court-2013-Nu-24367 (2014.06)
Title
(C) The method of tax credit and the method of inclusion in deductible expenses shall be selected and applied, and it shall not be mixed.
Summary
The method of tax credit and inclusion in deductible expenses shall be selected and applied by one of them, and they shall not be mixed, and the plaintiff shall not constitute justifiable grounds for tax exemption.
Related statutes
Article 57 of the Corporate Tax Act
Cases
2014Du5699 Revocation of Disposition of Imposing Corporate Tax
Plaintiff-Appellant
AAA Development Corporation
Defendant-Appellee
Head of Central Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu24367 Decided March 6, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per