Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2015-Gu Partnership-71488 ( April 14, 2016)
Case Number of the previous trial
Cho Jae-2014-west-5722 (Law No. 14, 2015)
Title
Unless special circumstances exist, the evidence of the certificate cannot be readily denied only.
Summary
(as in the judgment of the first instance court) Unless there are special circumstances, evidence of the written confirmation cannot be readily denied. It shall be concluded that a written confirmation of a processing benefit is not included in deductible expenses as a processing cost unless there is any evidence to reflect this after the written confirmation of the content of the processing benefit.
Related statutes
Article 19 (Scope of Losses) of the Corporate Tax Act, Article 67 (Disposition of Income) of the Corporate Tax Act
Cases
2016Nu4348 Revocation, etc. of Disposition of Corporate Tax Imposition
Plaintiff and appellant
AA Corporation
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2015Guhap71488 decided April 14, 2016
Conclusion of Pleadings
October 14, 2016
Imposition of Judgment
November 4, 2016
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 decision of the court of first instance rendered by the defendant on May 7, 2014 by the defendant to the plaintiff on May 7, 201, ① the portion exceeding 000 won of corporate tax of 2009 (including additional tax), ③ the portion exceeding 000 won of corporate tax of 2010 won (including additional tax), ③ the portion exceeding 000 won of corporate tax of 2000 won in the business year of 2011, and ② the portion exceeding 00 won of corporate tax of 2000 won (including additional tax), ② the portion of the notice of change in income amount of 209, Jaaa year to which the income earner belongs, the portion exceeding 00 won of the notice of change in income amount of 00 won in 200 won, the year to which the income amount is reverted, the notice of change in income amount of 200 won in 201, the year to which the income amount is reverted, and each disposition is revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal shall be dismissed as it is without merit. It is so decided as per Disposition.