Seoul High Court-2018-Nu-56154 ( November 01, 2018)

The requirements for registration of rental business operators under preferential provisions among the requirements for reduction or exemption must be strictly interpreted.

The requirements for registration of rental business operators not subject to late payment under the Corporate Tax Act should be strictly interpreted in accordance with the principle of no taxation without law.

Article 55-2 of the Corporate Tax Act

2018Du62843 Revocation of Disposition of Corporate Tax Imposition

AAA, Inc.

BB Director of the Tax Office

Seoul High Court Decision 2018Nu56154 Decided November 01, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by