Incheon District Court-2017-Gu 50267 (Law No. 18, 2018)

It is not subject to the tax credit for research and human resources development expenses if only a failure work is made with the design in the famous brand company.

If a professional designer in the world famous brand has done a design in the world, and only failed work necessary for production after receiving it, it does not constitute a "development of high-class design" and is not subject to the deduction of research and human resources development expenses tax amount.

Article 10 of the Restriction of Special Taxation Act

Seoul High Court-2018-Nu 36044 (24 August 2018)

Lee-○, Inc.

△△△ Director

June 15, 2018

August 24, 2018

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court shall be revoked. The part of the disposition imposing corporate tax of KRW 173,758,891 against the plaintiff on November 2, 2015 exceeds KRW 119,58,596, and the corporate tax of KRW 221,580,289 (the plaintiff's claim for modifying his/her claim as of October 20, 2017) shall be revoked in excess of KRW 100,584,036, among the disposition imposing corporate tax of KRW 173,758,891 for the plaintiff as of November 2, 2015, and the corporate tax of KRW 221,580,289 (the "21,580,280" referred to in paragraph (1) of the amended claim as of October 20, 2017 and paragraph (2) of the purport of appeal

1. Quotation of judgment of the first instance;

The reasons for the court's explanation concerning this case are as follows: "The Basic Research Act of the first instance judgment" shall be deemed as "former Basic Research Act"; "Article 14-2" shall be deemed as "Article 14; "12,96,24 won" shall be deemed as "120,96,24 won"; "the third, fourth, fourth, fourth, fourth, fourth, first, fifth, fifth, fifth, and fifth, 18"; "paragraph (1)" shall be deemed as "No. 1"; "No. 6, seventh, and third, fourth, fourth, and nine" shall be deemed as "the fourth, fourth, fourth, fourth, and fifth, fourth, and fourth, and fifth, the second, fourth, fourth, fourth, and fifth, "Research and Development Act" shall be deemed as "the fourth, fourth, fourth, and fifth, fourth, fourth, and fifth, which shall not be deemed as "the research project of this case"; "the first, fourth, fourth, and fifth, fourth, fourth, fourth, fourth, and fifth, which shall be deemed as "the research works of this case"."

2. Additional matters to be determined;

The plaintiff asserted that the court of first instance deliberated and judged the plaintiff's assertion in violation of the principle of pleading. However, according to the records, it is difficult to recognize it, and as long as there was a party's assertion about the legitimacy of each disposition of this case in the trial, the plaintiff's above assertion cannot be accepted.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed in its entirety as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.