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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2012Guhap32949 (2013.05.03)
Case Number of the previous trial
2010u2509
Title
Whether research and development expenses are subject to tax credit
Summary
If research and development expenses are paid to an entrusted enterprise that has an exclusive department in charge of research and development in the legislative intent and the interpretation of the language and text, it is eligible for tax credit regardless of whether it has a exclusive department
Related statutes
Attached Table 6 of the Restriction of Special Taxation Act
Cases
2013Nu16199 Revocation of Disposition of Corporate Tax Imposition
Plaintiff, Appellant
AA Securities Corporation
Defendant, appellant and appellant
Head of Yeongdeungpo Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2012Guhap32949 decided May 3, 2013
Conclusion of Pleadings
February 27, 2014
Imposition of Judgment
April 24, 2014
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The defendant's imposition of the corporate tax for the business year 2008 against the plaintiff on April 2, 2010 and the corporate tax for the business year 2009 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The reasoning of the judgment of the first instance is reasonable, and thus, it is accepted on the ground of this judgment pursuant to Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. (In full view of each of the statements in the evidence Nos. 7 and 8, it is difficult to accept the Defendant’s assertion, and the instant disposition that excludes the research and development expenses re-entrusted to a re-entrusted company that the trustee
The defendant's appeal is dismissed for lack of reason.