logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
arrow
(영문) 서울고등법원 2016. 11. 04. 선고 2016누44348 판결
특별한 사정이 없는 한 확인서의 증거가치는 쉽게 부인할 수 없음[국승]
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.

arrow