Seoul Administrative Court 2013Guhap57679 ( October 29, 2014)

Seoul High Court Decision 2013Heo081 (Law No. 16, 2013)

Whether to provide double support for tax benefits may be applied simultaneously with tax reduction or exemption if each place of business is kept separately within the same taxable year based on the criteria of the place of business.

(1) In light of the purport of each provision of the Restriction of Special Taxation Act, whether a tax benefit is duplicate support shall be determined not by a national or a resident but by a place of business. Therefore, if each place of business is kept separately within the same taxable business year, tax reduction and tax credit may be applied simultaneously.

Article 127 (Elimination of Overlapping Assistance) of the former Restriction of Special Taxation Act

2014Nu55016 Revocation of Disposition of Corporate Tax Imposition

O Co., Ltd.

OO Head of the tax office

oly 22, 2014

December 03, 2014

1. The defendant's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The corporate tax for the business year of 2007 that the defendant against the plaintiff on May 16, 2012

Each disposition of KRW 0,00,000,000 (including additional tax of KRW 000,000,000), the corporate tax of KRW 0,000,000,000 for the business year 2008, and the corporate tax of KRW 0,000,000,000 for the business year 2009, and the corporate tax of KRW 0,000,000 for the business year 2010 shall be revoked.

The reasoning of this court's judgment is the same as that of the first instance court. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.