Seoul Administrative Court 2010Guhap22337 (2010.02)

Exemption from corporate tax, etc. on royalties on technical license

Where a person who provides technology obtains a confirmation of tax exemption by applying for exemption after the expiration of the period for application for tax exemption, the provisions on tax exemption shall apply only to the taxable year for which the application for exemption is filed and the remaining exemption period thereafter, but the amount of tax already paid before receiving the confirmation of

2010Nu30972 Revocation of revocation of request for rectification

Dogsan Incorporated Co.

O Head of tax office

Seoul Administrative Court Decision 2010Guhap22337 decided September 2, 2010

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The decision of the court of first instance shall be revoked. The defendant's disposition of refusal on December 11, 2009 against the claim for correction that the plaintiff exempted the withheld corporate tax of 577,847,160 won paid on May 13, 2008 and requested the refund shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this Court is that the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance. Thus, this Court cites it as it is in accordance with Article 8(2) of the Administrative Litigation Act

2. Conclusion

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.