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(영문) 대법원 2014. 08. 28. 선고 2014두7442 판결
(심리불속행)구 조특법 제10조 제1항의 연구개발비 세액공제대상은 제3자에게 재위탁한 경우에도 해당함[국패]
Case Number of the immediately preceding lawsuit

Seoul High Court-2013-Nu-20235 (Law No. 24 April 2014)

Title

(C) The tax credits for research and development expenses under Article 10 (1) of the Restriction of Special Taxation Act shall be granted in the case of re-entrustment to a third party.

Summary

As long as research and development services have been entrusted to a recipient company with the department in exclusive charge (the main point of the original trial), the expenses still constitute the subject of tax credit even if the contract is re-entrusted.

Related statutes

Article 10(1) of the former Restriction of Special Taxation Act

Cases

2014du7442 Revocation of revocation of the imposition of corporate tax

Plaintiff-Appellee

AAA life insurance company

Defendant-Appellant

Head of Yeongdeungpo Tax Office

Judgment of the lower court

Seoul High Court Decision 2013Nu20235 Decided April 24, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices

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