Seoul High Court 2013Nu26394 (Law No. 29, 2014)

Research and development expenses re-entrusted shall be subject to tax credit regardless of whether they hold the exclusive department of re-entrusted enterprises.

Research and development expenses corresponding to the sub-entrusted portion are also eligible for tax credit, and it is reasonable to view that research and development expenses corresponding to the sub-entrusted portion are eligible for tax credit even if the entrusted enterprise does not

Article 10 of the Restriction of Special Taxation Act, Article 9 of the Enforcement Decree of the Restriction of Special Taxation Act

2014Du4320 Revocation of Disposition of Imposing corporate tax

AA Life Insurance Corporation

Head of the tax office;

Seoul High Court Decision 2013Nu26394 Decided January 29, 2014

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of