Seoul High Court 2014Nu1057 (24 April 2014)

(C) No corporate tax may be imposed if the income is determined not to be realized due to the occurrence of the following reasons:

(C) If a domestic corporation reduces the initial purchase price or service price due to a legitimate business reason after the provision of a service, it cannot be included in the income amount, but the burden of proof is on the part of the plaintiff.

Article 40 (Business Year of Profit and Loss)

2014du13683, revocation of disposition of imposing corporate tax, etc.

-Appellant

AAAAdrid Korea Co., Ltd.

-Appellee

Head of the District Tax Office

Seoul High Court Decision 2014Nu1057 Decided September 24, 2014

January 29, 2015

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the main text of the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per