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(영문) 대전고등법원 2015. 4. 30. 선고 2014누364 판결
[법인세등부과처분취소][미간행]
Plaintiff and appellant

Samsung C&P Co., Ltd. (Attorney Jeong Byung-chul et al., Counsel for the defendant-appellant)

Defendant, Appellant

Head of Seosan Tax Office and one other (Law Firm LLC et al., Counsel for the plaintiff-appellant)

Conclusion of Pleadings

March 26, 2015

The first instance judgment

Daejeon District Court Decision 2012Guhap3820 Decided June 11, 2014

Text

1. The plaintiff's appeal is all dismissed.

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

Purport of claim and appeal

The judgment of the first instance court shall be revoked. To the Plaintiff, the imposition of each of the imposition of KRW 6,880,98,210 on April 5, 201 by the head of Seosan Tax Office and KRW 28,579,304,310 on December 2, 2011 by a corporation (won) and KRW 688,098,820 on May 9, 201 by the head of Seosan Tax Office and KRW 591,81,81,370 on December 12, 2011 by the local income tax of KRW 591,81,370 on December 12, 201 and KRW 26,19,050 on January 9, 2012 by the head of Seosan Tax Office shall be revoked.

Reasons

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation is as follows: “The 3rd en banc Decision 2008Du2008”) of the first instance court’s decision is “208Du8499,” and “the time of establishment, etc.” of the last part of the 12th part is the same as the part of the first instance court’s decision in addition to “the time of establishment”. Thus, this Court cited it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim against the defendants of this case shall be dismissed in its entirety as it is without merit, and the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed in its entirety as it is without merit. It is so decided as per Disposition.

[Attachment]

Judges Lee Jin-hun (Presiding Judge)

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