Seoul High Court 2011Nu32814 (Law No. 18, 2012)

early 209 Heavy2396 (Law No. 111.05, 02)

(D) A foreign investment reduction or exemption should first be applied prior to a temporary tax credit for investment, etc.

In the event that foreign investment reduction or exemption is simultaneously applied to temporary tax credit, etc. to which the minimum tax provision is applied, and foreign investment reduction or exemption, prior to the temporary tax credit for investment, etc.

2012Du10697 Revocation of Disposition on Imposition of Special Rural Development Tax, etc.

XX Stock Company

Head of Pyeongtaek District Tax Office and one other

Seoul High Court Decision 2011Nu32814 Decided April 18, 2012

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final