Busan High Court-2017-Nu-10237 ( October 30, 2019)

Whether the difference in the rehabilitation claim of this case constitutes a claim for which it is impossible to recover, and which is subject to a bad debt tax credit.

(C) It is difficult to deem that the difference between the rehabilitation claim and the rehabilitation claim is a claim confirmed as impossible by the court’s decision to grant authorization for the rehabilitation plan and the court’s decision to grant immunity under Article 19-2(1)5 of the former Enforcement Decree of the Corporate Tax Act.

Article 45 of the Value-Added Tax Act

2019Du35329 Disposition to revoke the imposition of value-added tax.

AAAAAAAAAA corporation, which is a trustee of BBBB lawsuit taken place by the debtor, and is a trustee of CCC lawsuit taken place by the debtor.

D Head of the tax office

Busan High Court (Chowon) 2017Nu10237

June 13, 2019

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.