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Case Number of the immediately preceding lawsuit
Incheon District Court 2016-Gu 53450 (28 April 2017)
Title
Whether a decision on tax base or non-deductible is subject to appeal
Summary
(As in the judgment of the first instance court), the decision on the tax base of corporate tax and the disposition on non-deductible expenses are not subject to appeal litigation, and they are equally applied to the tax base of this case, which is the decision on tax base made pursuant to Article 13(1) of the Corporate Tax Act after the amendment of December 31, 20
Related statutes
Article 13 of the Corporate Tax Act
Cases
2017Nu50777 Revocation of disposition of revocation of corporate tax rectification
Plaintiff (Appellant)
HanOOO Co.
Defendant (Appellant)
OO Head of the tax office
Judgment of the first instance court
Incheon District Court Decision 2016Guhap53450 Decided April 28, 2017
Conclusion of Pleadings
2017.09.06
Imposition of Judgment
. 13, 2017
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 judgment of the court of first instance shall be revoked. The defendant's corporate tax base for corporate tax belonging to the business year 2010 against the plaintiff on July 1, 2015 shall be revoked as KRW 1,628,381,107 through KRW 1,412,107,174; ② the corporate tax base for corporate tax belonging to the business year 201 shall be KRW 217,650,09 from KRW 527,658,529 to KRW 529; ③ the corporate tax base for corporate tax belonging to the business year 2012 shall be KRW 1,035,353,036 to KRW 735,97,372; ④ the corporate tax base for corporate tax belonging to the business year 2013 to KRW 1,345,746,497 to KRW 1,126,523,215; and ⑤ the corporate tax base for corporate tax belonging to the business year 2014,514,205 won to KRW 315315.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance (the plaintiff's assertion in this court is almost the same as the plaintiff's argument in the court of first instance). Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of
2. Conclusion
Thus, the lawsuit of this case is unlawful and dismissed. It is so decided by the court of first instance as to this conclusion.
The judgment is just, and the plaintiff's appeal is dismissed.