logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 광주고등법원(전주) 2014.12.08 2014누736
종합토지세 부과처분 등 무효확인
Text

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

3. The total costs of the lawsuit shall be three minutes, which shall be one.

Reasons

1. In the first instance trial, the Plaintiff sought the revocation of the said disposition, on February 4, 2008, by seeking the confirmation of the imposition of global income tax amounting to KRW 77,763,02,00, imposed by the Defendant against the Plaintiff on the Plaintiff on February 4, 2008.

The court of first instance dismissed all the selective claims of the plaintiff, and even though the plaintiff filed an appeal, the court prior to the remand dismissed the plaintiff's appeal.

As to this, the Plaintiff filed an appeal. The Supreme Court reversed the judgment of the first instance before remanding the case, and revoked the part concerning the claim for revocation of the disposition of imposition, and dismissed this part of the judgment. On the other hand, with respect to the claim for nullification of the disposition of imposition, the Supreme Court reversed the judgment of the first instance before remanding the Plaintiff’s appeal and remanded this part to the court.

Therefore, since the Supreme Court's decision on revocation of the disposition becomes final and conclusive, the scope of this court's decision is limited to the claim for nullification of the disposition.

2. Details of the disposition;

A. B Co., Ltd. (hereinafter “instant company”) is a company engaged in software advisory and development supply business. The Plaintiff was registered as the representative director in the corporate register from June 10, 199 to June 10, 2002, and from December 7, 2002 to February 13, 2003.

B. The instant company filed a tax invoice of KRW 423,918,00,00 for the purchase amount of KRW 423,918,00 for the second period of 202, on the ground that it received the tax invoice of KRW 7 (the purchase amount of Chapter 3 of the tax invoice received prior to October 14, 2002 among the above Chapter 7 is 220,01,000, and the purchase amount of Chapter 4 of the tax invoice received after October 14, 2002 is 203,90,000 for the total amount of KRW 423,918,00 for the inclusion of the above amount in deductible expenses.

C. The chief of the tax office has the tax invoice of this case.

arrow