beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu27260 (No. 23, 2013)
Case Number of the previous trial
early 201J 2971 ( December 13, 2011)
Title
The disposition imposing all of the instant processing purchase costs on KimB, including the part reverted to KimCC among the instant processing purchase costs, is unlawful.
Summary
Since some of the processing costs of this case are reverted to KimCC, the disposition imposing tax on the processing costs of this case considering the whole of the processing costs of this case as KimB's income is unlawful.
Related statutes
Article 67 of the Corporate Tax Act
Cases
2013Du20318. Revocation of notice of change in income amount
Plaintiff-Appellee
AA Industry Corporation
Defendant-Appellant
The director of the Southern Incheon District Office
Judgment of the lower court
Seoul High Court Decision 2012Nu27260 Decided August 23, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of