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(영문) 서울고등법원 2016.12.21 2015누69890
법인세경정거부처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning of the court's explanation concerning this case is as follows, and the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for adding the judgment under Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The second 5th 5th 19.3 billion won "19.9 million won" shall be deemed "18.99 million won".

The phrase “5,053,31,056 won” in the third 8,14-15 parallels shall be deemed to read “5,053,319,056 won” and the phrase “317,931,003 won” in the 8,15 parallels shall be deemed to read “1,953,04,734 won”, and the phrase “2,278,002,935,737 won” in the 10 parallels shall be deemed to read “4,279,954,00 won”, and the phrase “Plaintiff” in the 17 parallels shall be deemed to read “Defendant”.

Part 5 of the fifth part "the construction of this case" shall be regarded as "property corporation".

Under the 6th attached Table, “The amendment of Article 2(3) of the Addenda to the former Asset Management Corporation Act, Dec. 21, 2007” shall be read as “the amendment of Article 2(5) proviso of the Addenda to the former Asset Management Corporation Act (amended by Act No. 8698, Dec. 21, 2007)”.

The “Management Committee of Asset Corporation” (hereinafter referred to as the “Management Committee”) shall be added to the “Management Committee of Asset Corporation” in Part 7 below the sixth table.

Article 2 (c) of the Corporate Tax Act shall be deemed to be Article 1 (2) (c) of the Corporate Tax Act, and Article 7 (20) and Article 8 (1) of the Corporate Tax Act shall be deemed to be the “Non-Performing Loan Resolution Fund Bonds” respectively.

Article 42 and Article 43 of the Asset Management Corporation Act shall be deleted in the 8th parallel "Article 40 (1)", and the "Article 42 and Article 43 of the Asset Management Corporation Act" shall be "Article 41 (2), Article 42, and Article 43 of the Asset Management Corporation Act, and Article 6 (1) of the Enforcement Decree of the same Act."

Part 8. The following shall be added to "Operation..." of Part 10:

In addition, funds subject to the National Finance Act, such as the funds in this case, are funds.

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