Suwon District Court 201Mo564 (O. 21, 2011)

National Tax Service Review Division 2010169 ( November 01, 2010)

The decision of corporate tax base is prior to the disposition of tax imposition and cannot be seen as an administrative disposition subject to the appeal lawsuit.

(1) The decision of the tax base of the corporate tax is the prior decision of the tax imposition disposition, and it does not take effect immediately, nor does there be no way to dispute the taxation disposition when the tax imposition is made later, and it cannot be deemed that the above decision of the tax authority is the administrative disposition that is the object of the immediate appeal lawsuit.

2011Nu1706 Revocation of Disposition of Imposing corporate tax, etc.

AA Corporation

○ Head of tax office

Suwon District Court Decision 201Guhap564 Decided April 21, 2011

September 20, 2011

October 25, 2011

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's corporate tax for the business year of 2007 for the plaintiff on March 2, 2010

Each disposition taken by the Defendant, on March 2, 2010, imposing value-added tax 6, 2007, 240, 240,640, and 12,00,00, 12,00,000, 12,000, and 26,529,90, and 900, for the second year of 2008, -273, 585, and 351;

The court's reasoning is the same as the part of the reasoning of the judgment of the court of first instance, and thus accepts it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. Thus, the judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed as it is so