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Case Number of the immediately preceding lawsuit
Supreme Court Decision 2015Du60341 (Law No. 106.10)
Title
Even if a business operator engages in a transaction with a person who is not registered as a business operator, if such person is in the status of the business operator, additional tax shall be imposed.
Summary
(3) If, even if a person who trades without the verification of evidence fails to make his/her business registration, he/she is in a position acceptable to the business operator, such as the type, scale, and shape of the transaction, an additional tax to be received without the verification of evidence
Related statutes
Article 76 of the Corporate Tax Act
Cases
2016Nu2142 Revocation of Disposition of Corporate Tax Imposition
Plaintiff and appellant
AA Corporation
Defendant, Appellant
00. Head of tax office
Judgment of the lower court
Supreme Court Decision 2015Du60341 Decided October 2016
Conclusion of Pleadings
October 26, 2016
Imposition of Judgment
November 23, 2016
Text
1. The plaintiff's appeal is dismissed.
2. All costs of the lawsuit shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The disposition of imposition of KRW 00,000,000, corporate tax for the business year 2009 against the Plaintiff on October 0, 2014, corporate tax for the business year 2010, and KRW 00,000,000, total corporate tax for the business year 2011 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for this Court's ruling is as stated in the reasoning of the judgment of the court of first instance. Thus, in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, the plaintiff cites the same argument in the court of first instance (the plaintiff also repeats the same argument in the court of first instance. However, even if considering the allegations and reasons that the plaintiff partly supplemented in the court of first instance and examined each description of Gap evidence Nos. 4 through 14 (including each number), the first instance judgment is justifiable).
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.