Plaintiff and appellant
Plaintiff (Law Firm after Law Firm, Attorney Ba-ho et al.)
Defendant, Appellant
The head of Yangcheon Tax Office
Conclusion of Pleadings
November 5, 2013
The first instance judgment
Seoul Administrative Court Decision 201Guhap43591 decided October 26, 2012
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked.
The Defendant’s imposition of global income tax of KRW 48,783,00 for the year 209 against the Plaintiff on April 1, 201 and the imposition of KRW 4,878,30 for the local income tax of KRW 2009 is revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation concerning this case is the same as that for the judgment of the court of first instance, and thus, it shall be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the part of the plaintiff's lawsuit of this case seeking revocation of the imposition disposition of local income tax of this case is unlawful, and the remaining claims are dismissed as it is without merit. The judgment of the court of first instance is justified as it is in conclusion, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.
Judicial Enforcement Decree of Judges (Presiding Judge)