1. The plaintiff's appeal is all dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except for adding the following to the reasoning of the judgment of the court of first instance.

9.2. The following shall be added to:

The latter part of Article 46 (2) of the former Corporate Tax Act of Ghana includes the amount equivalent to the division evaluation marginal profit under Article 46 (1) of the former Corporate Tax Act in deductible expenses (where a corporation established by division is merged with another corporation, referring to the merged corporation.

) In the event that the business succeeded from a divided corporation is discontinued within 3 years from the beginning date of the business year following the business year in which the registration date of the division falls, the amount included in the calculation of losses is included in the calculation of earnings in calculating the income amount for the business year which includes the date on which the business is discontinued. In this case, where the corporation established through division succeeds the business succeeded from the divided corporation again to the succeeded business from the divided corporation, it shall not be deemed as the discontinuance of the business (in light of the above provision and the above provision, it

Therefore, in applying Article 46(2) of the former Corporate Tax Act, it is difficult to view that the latter part of Article 46(2) of the former Corporate Tax Act provides for the criteria for determining the continuation of succeeded business in applying Article 46(1) of the former Corporate Tax Act (In addition, Article 46(1) of the former Corporate Tax Act provides for the criteria for determining the continuation of succeeded business in applying Article 4

In light of the above, it cannot be deemed that the latter part of Article 46(2) of the former Corporate Tax Act applies to determining whether the requirements for reduction and exemption of registration tax and acquisition tax under Article 46(1)3 of the former Corporate Tax Act are met.

2. The plaintiff's conclusion is that of this case.