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Case Number of the immediately preceding lawsuit
Daejeon District Court-2014-Gu Partnership-104079 ( October 25, 2015)
Title
Since local companies cannot be deemed to have performed the role of the headquarters, the disposition that excluded the reduction or exemption is legitimate.
Summary
Since it is reasonable to deem that the Plaintiff who moved to a local area is not the head office under Article 63-2 of the Restriction of Special Taxation Act because it is difficult to view it as the place where the head office is operated in fact, the disposition that
Related statutes
Article 63-2 of the former Restriction of Special Taxation Act
Cases
Daejeon High Court-2015-Nu12142 Revocation of Disposition of Corporate Tax Imposition
Plaintiff
AA
Defendant
The Director of the National Tax Service
Conclusion of Pleadings
November 26, 2015
Imposition of Judgment
December 24, 2015
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 shall revoke the disposition of imposition of KRW 4,906,371,706, the corporate tax of KRW 2007 against the plaintiff as of March 25, 2013.
Reasons
1. Quotation of judgment of the first instance;
The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can 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 plaintiff's claim of this case shall be dismissed as it is without merit, and 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.