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Reasons
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(영문) 대구고등법원 2015.10.23 2014누5270
경정거부처분취소
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1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On May 23, 1974, the Plaintiff was established by investing 100% of the “HHEG Elecronic Glass CO. Ltdd (hereinafter “HNH”) in Chinese Honam, as a company manufacturing and selling the glass valves for the computer monitoring hub (hereinafter “CRT”), and in order to increase the production and sale of the glass valves in China, the Plaintiff was established by investing 100% of the “HHEG EG Emcrons CO. Ltd (hereinafter “HN”).

B. On March 29, 2010, the Plaintiff reported to the Defendant the tax base and tax amount of corporate tax for the business year 2009 with tax base of 26,789,267,751, the total tax amount of KRW 4,859,300,818, and the amount of corporate tax for the business year 2009. On December 29, 2010, the Plaintiff claimed that “The Plaintiff’s loans to HNH and the outstanding amount of KRW 79,248,896,922 (a total of KRW 38,82,700,000 operating capital loans of KRW 16,228,289,732, and other outstanding amounts of KRW 24,197,907,907,190) should be added as bad debt amount of KRW 24,509,000,000,000,000.”

C. On February 24, 2011, the Defendant notified the Plaintiff of the dismissal of the claim for corporate tax correction on the ground that it cannot be deemed that HNH discontinued discontinued its business in 2009, and the Plaintiff cannot be deemed as bad debt for the business year 2009 (hereinafter “instant disposition”).

On May 11, 2011, the Plaintiff lodged an appeal with the Tax Tribunal. On August 21, 201, 201, the Tax Tribunal stated that “The actual business closure time of HNH was 209, and KRW 16,228,28,289,732 out of the amount claimed by the Plaintiff did not meet the bad debt requirement, and it is unclear whether there is a facility investment loan amount of KRW 38,82,700,00 and other outstanding amounts of KRW 24,197,907,190 are unclear, and thus, the tax base and tax amount are corrected by re-assessment of whether the existence of each claim and the bad debt requirement are met.”

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