Seoul Administrative Court 2012Guhap7011, 2012)

Cho High Court Decision 2010Du2245 ( November 25, 2011)

Since the time of acquisition of real estate is after July 1, 2003, the special exception to depreciation under the Restriction of Special Taxation Act should be applied as amended.

Since the time of acquisition of real estate after July 1, 2003, it is legitimate to calculate the depreciation costs by applying the special service life of 20 years and the depreciation rate under the Restriction of Special Taxation Act, and to include them in deductible expenses by report adjustment.

2012Nu24377 Revocation of Disposition of Corporate Tax Imposition

AAPS, Inc.

Head of the District Tax Office

Seoul Administrative Court Decision 2012Guhap7011 decided July 13, 2012

December 7, 2013

February 1, 2013

1. The defendant's appeal is dismissed.

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

1. Purport of claim

Each disposition of KRW 00 of the corporate tax for the business year 2004 and KRW 000 of the corporate tax for the business year 2008, which the defendant issued to the plaintiff on March 17, 2010, shall be revoked.

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 it is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. If so, the judgment of the court of first instance is justifiable, and the defendant's appeal