Seoul High Court 2013Nu20242 (Law No. 14, 04.30)

Research and human resources development expenses are subject to tax credit regardless of whether the trustee is re-entrusted, and whether the trustee is holding a research department of the re-entrusted company

Research and human resources development expenses paid by entrusting research services to an enterprise with a department in exclusive charge of research shall be eligible for tax credit regardless of whether it is re-entrusted by an entrusted enterprise and whether it is owned by a department in exclusive charge of

2014du7718. Revocation of revocation of a request for corporate tax rectification

AA card corporation

Head of Central Tax Office

Seoul High Court Decision 2013Nu20242 Decided April 30, 2014

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.