Suwon District Court 2012Guhap4079 (No. 16, 2014)

The early 2012 middle 2349

Items of taxation by taxable period shall be subject to each prior trial procedure.

The taxation of tax items, such as value-added tax, is a separate separate disposition that is based on a certain tax unit such as value-added tax, etc., and must undergo the respective procedure of taxation due to different causes and years of occurrence

Article 21 of the Income Tax Act

2014Nu7673 Revocation of Disposition of Imposing corporate tax, etc.

AAA Research Institute

00. Head of tax office

Suwon District Court Decision 2012Guhap4079 Decided September 16, 2014

April 3, 2015

June 5, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court is revoked. On January 11, 2013, the defendant revoked the imposition of each of the tax imposed on the plaintiff on the earned income tax and corporate tax for the year 2007, the wage and salary income tax for the year 2008, the OOOO and corporate tax for the year 2009, the wage and salary tax for the year 2009, the OOOO and corporate tax for the wage and salary income for the year 2010, the OOO and corporate tax for the wage and salary income tax for the year 2010 (the defendant revoked the imposition of tax imposed on the plaintiff on February 9, 2012, the part of the tax imposed on the plaintiff for the wage and salary income tax and corporate tax for the year 2006, and the defendant subsequently appealed the lawsuit on June 3, 2015).

1. Quotation of the reasons for the judgment of the first instance;

The reasoning of the judgment of the court of first instance is as stated in the relevant part of the judgment of the court of first instance, except for dismissal or addition of the following matters, and thus, it 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.

(1) Part II, "Research Institute" in Part 19 shall be deemed "Research Institute".

(2) On the fourth and nine pages, "the Regulations on the Issuance of Duties, the Guidelines for the Use of Royalties" shall be construed as "the Regulations on the Management of Employee Invention, the Regulations on the Use of Royalties," respectively.

③ On the 6th page 11, “The Plaintiff was aware of the above disposition at least around that time” is added to “(as the Plaintiff paid all the taxes on January 30, 2013 according to each disposition of the year 2007 through the year 2010.”

2. Conclusion

Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.