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1. The Defendant’s corporate tax of KRW 12,830,043,850 (including additional tax) for the Plaintiff on March 24, 2014 for the business year of 2008.
Reasons
1. Details of the disposition;
A. The Plaintiff is an affiliated company belonging to an enterprise group, which is a holding company holding company EK.
S&C Co., Ltd. (hereinafter “S&C”) is an affiliated company belonging to an enterprise group E&C case, and the Plaintiff is in the position of a related party as prescribed by Article 87(1)7 of the Enforcement Decree of the Corporate Tax Act.
The plaintiff is an enterprise that manufactures and sells petroleum and chemical products, and SPC is an IT service enterprise that supports the planning of construction and operation strategies of information technology systems, system design, development, construction and operation.
B. On November 25, 1998, the Plaintiff entered into a service contract for the establishment and operation of the information system (hereinafter “instant contract”). From January 1, 1999 to December 31, 2009, the service period was from January 1, 2009 to December 31, 2009. Of the service amount, the labor cost was calculated based on the daily wage per month for software technicians published by the Korea Software Industry Association in accordance with the “Standards for Software Business Cost” as the government’s notice, and the daily wage per month, based upon the input time, based on the calculation of the daily wage per software engineer’s unit (hereinafter “public notice unit price”).
Since then, the instant contract was renewed by December 31, 2020.
From January 1, 2008 to July 4, 2012, the Plaintiff paid 121,148,000,000 won in return for the services for building and operating the information system to SPC.
C. The director of the Seoul Regional Tax Office, upon conducting a corporate tax investigation against the Plaintiff, paid the amount discounted from the notified unit price to SPC as the service price, while the Plaintiff paid the service price to SPC based on the notified unit price as it is.