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(영문) 대전고등법원 2014.09.25 2014누10538
법인세부과처분취소
Text

1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

Reasons

1. Details of the disposition;

A. The Plaintiff is a business operator who runs a real estate rental business, real estate sales business, etc. in Daejeon Jung-gu, Daejeon. The Plaintiff is holding Bosch Rexroth and Ecuas car.

B. As indicated below, the Plaintiff: (a) included the total sum of KRW 45,684,745 of the depreciation costs, vehicle maintenance costs (automobile tax, insurance premium, oil value) and the amount of salaries, etc. for drivers I (hereinafter “instant expenses”); and (b) included the total of KRW 57,523,577 of the entertainment expenses individually used by C from 207 to 2011, and paid corporate tax from 2007 to 201.

The depreciation costs of the year to which it belongs, 7,425, 278, 38,434, 990, 884, 848, 150, 530, 5308 85,182, 792, 479, 89, 880 13, 244, 95412, 540, 572, 572, 40,206, 278 45, 4343, 460, 1475, 7687, 743, 0543, 0540, 187, 1857, 1864, 167, 1657, 2757, 2057, 2054, 18636, 2648, 2967, 2684, 2967

C. On April 9, 2012, the Defendant imposed corporate tax of 2007, KRW 29,482,310, corporate tax of 2008, corporate tax of 58,541,400, corporate tax of 2008, KRW 37,413,210, corporate tax of 209, KRW 25,43,610, corporate tax of 2010, corporate tax of 25,43,610, and corporate tax of 22,49,450 for corporate tax of 2010, respectively, according to the following details:

(hereinafter referred to as "the instant disposition" collectively). The amount of tax assessed for the year of accrual (original) shall be 937,887,352,222,471,838 29,482,3108 893,962,7632,211,490,690,541,5400 83,063,810,810,765,95237,413, 2108,418,775,572, 1305,425,433,610, 2011,575,787,8429,429,429,429,47,95237,410,834, 2010

D. The plaintiff is dissatisfied with this and to the Tax Tribunal.

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