Seoul Administrative Court-2014-Gu Joint-3358 (2015.09)

It is not recognized that the period of income disposition belongs to a criminal judgment different from that of the criminal judgment.

The time when the disposition of income reverts shall follow the result of the criminal judgment.

Article 67 of the Corporate Tax Act

2015Nu33891. Revocation of disposition of revocation of notice of change in income amount

AAAAAAAA, a corporation

The director of the tax office

October 30, 2015

November 27, 2015

1. All appeals filed by the plaintiff and the defendant are dismissed. 2. Costs of appeal are assessed against each party.

1. Purport of claim

The income amount stated in attached Form 2, which the Defendant rendered to the Plaintiff on January 29, 2013.

Each notification of change shall be revoked.

2. Purport of appeal

A. The plaintiff

The part against the plaintiff which is revoked under the judgment of the court of first instance shall be revoked. The defendant shall January 2013.

29. "Income earner: 207 business year (income earner: 100,000,000)" for the plaintiff;

‘Income earner: 50,000,000)’ for 2007 business year(income earner: 50,000,000) and ‘208 business year(income earner: : 50,000

The notification of changes in the amount of income shall be revoked in each amount of income of "100,000,000".

B. Defendant

The part against the defendant in the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to that part is filed.

each subparagraph.

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

This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim for cancellation of the notice of change in the amount of income for the business year (250,000 won : Kim Jong-tae, : 250,000 won) in the plaintiff's claim of this case shall be accepted for the reasons, and the remainder shall be dismissed for the reasons. The judgment of the court of first instance is just as the conclusion, and the plaintiff and the defendant's appeal are dismissed for all reasons. It is so decided as per Disposition.