Seoul Administrative Court 2013Guhap56058 ( October 14, 2014)

ACA program, which is a program that manages school trainees, shall calculate the amount of income by the ACA program.

Effective Disposition

The imposition of corporate tax and disposition on omission of report on the amount of tuition fees due to confirmation of the difference between the amount of income of the ACA program, which is the program that the plaintiff manages the students of private teaching institutes, is legitimate.

2014Nu45682 Revocation of Disposition of Imposing corporate tax, etc.

AAA, Inc.

1. The director of the Gangnam District Tax Office;

Seoul Administrative Court Decision 2013Guhap56058 Decided February 14, 2014

September 24, 2014

October 22, 2014

1. All appeals filed by the Plaintiff are dismissed.

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

The judgment of the first instance court shall be revoked. The imposition of OOO(including additional taxes) by the head of the defendant Gangnam-gu Tax Office for the business year 2008, which was made to the plaintiff on June 11, 2012, and the notification of change in the amount of income by the head of the defendant Seoul Regional Tax Office for the business year 2008 (income amount: OOO(OO(208), OOO(2010, and owner(B) shall be revoked.

1. cite the judgment of the first instance;

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Conclusion

The judgment of the first instance is justifiable. All appeals filed by the Plaintiff are dismissed.