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1.(a)
Of the judgment of the court of first instance, the plaintiff of the defendant Young Military Tax Office who is ordered to revoke the below.
Reasons
1. The reasoning of the judgment of the court of first instance is as follows, with the exception of a partial change or addition of the reasoning of the judgment of the court of first instance, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
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1) On June 1, 2015, the head of the Defendant Youngpo District Tax Office denied the disposition of the Plaintiff Company A (hereinafter “Plaintiff Company”) on the following grounds: (a) on the following grounds: ① on the following grounds: (i) on the building account classification of four clean rooms (Clean Room, D/L 4 clean room, string strings, strings, strings, strings6, 7 clean strings, film 6 films, and 30 years; and (ii) on the following grounds: (i) on the basis of the classification of the building account, the amount of depreciation costs of KRW 1,268,901,00, the amount of KRW 1,200, the amount of tax imposed on the Plaintiff Company and the amount of tax imposed on the Plaintiff Company; (iii) on the basis that the Plaintiff Company collected KRW 1,201, 2011, 2013, 2014, 2018.
(2) On August 1, 2015, the Plaintiff Company filed a petition for adjudication with the Tax Tribunal on August 27, 2015 (hereinafter “instant collection disposition”). Under the decision of the Tax Tribunal, upon receipt of the grounds for partial objection, the head of the tax office having jurisdiction over the Plaintiff Company’s disposition on March 9, 2016 and notified the Plaintiff Company of corporate tax correction and notification as stated in the column of “the details of the disposition regarding the Plaintiff Company and the remaining amount of tax after reduction or correction” of “the amount of tax remaining after reduction or correction” (hereinafter “instant disposition of imposition of corporate tax”).
(1) [Ground of Recognition] In the absence of dispute, Gap evidence Nos. 8, Eul evidence Nos. 1 and 2 (including provisional numbers), five pages 1 and 2 of the whole purport of the pleadings shall be added as follows:
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