Seoul High Court 2012Nu24377 (2013.02.01)

Cho High Court Decision 2010Du2245 ( November 25, 2011)

Since the time of acquisition of real estate is after July 1, 2003, the special exception to depreciation under the Restriction of Special Taxation Act should be applied as amended.

Since the time of acquisition of real estate after July 1, 2003, it is legitimate to calculate the depreciation costs by applying the special service life of 20 years and the depreciation rate under the Restriction of Special Taxation Act, and to include them in deductible expenses by report adjustment.

2013Du5548 Revocation of Disposition of Corporate Tax Imposition

AAAAA

Head of the District Tax Office

Seoul High Court Decision 2012Nu24377 Decided February 1, 2013

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 are examined, and the appellant's grounds of appeal are clearly justified under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final