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(영문) 서울고등법원 2014.09.02 2013누51550
법인세부과처분취소
Text

1. The corporate tax for the business year of 2007, March 2, 201, filed by the Defendant against the Plaintiff upon the claim added at the trial.

Reasons

1. In the first instance court, the Plaintiff sought revocation of the imposition of corporate tax for the business year 2005, which the Defendant had against the Plaintiff on September 10, 201, the imposition of corporate tax for the business year 2006, the imposition of corporate tax for the business year 2006, all of the imposition of corporate tax and penalty tax for the business year 2007, all of the imposition of corporate tax for the business year 2007, and all of the imposition of corporate tax and penalty tax for the business year 2008, all of the imposition of corporate tax for the business year 2008, and the imposition of corporate tax for the business year 2008, respectively, and the first instance court rendered a judgment of winning part of the Plaintiff as to the imposition of corporate tax for each business year.

In this regard, the plaintiff appealed against the entire portion of the loss (the imposition of the principal tax for each business year that has partially lost), and the defendant appealed only to the portion of the corporate tax for the business year 2006.

On December 13, 2013, where the trial is in progress, the Defendant revoked the previous disposition on the penalty tax for each business year (excluding the business year 2006) and subsequently imposed penalty tax for each business year at the same amount as the previous disposition by supplementing procedural defects. On this issue, the Plaintiff revised the purport of the claim by adding a claim seeking revocation of part of the disposition on penalty tax for each business year (excluding the business year 2006).

In the end, the scope of this court's judgment is the legitimacy of the imposition of principal tax and additional tax for each business year from 2006 to 2008.

2. Details of the disposition;

A. The Plaintiff’s corporate tax return and payment 1) is a corporation established mainly for the purpose of providing finance necessary for external economic cooperation, such as export and import, overseas investment, and overseas resources development, etc., and in relation to each corporate tax for the business year 2006-2008, the Korea Trade Insurance Corporation (the former trade name: the Korea Export Insurance Corporation, the Korea Export Insurance

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