Suwon District Court-2015-Gu Partnership-71083 ( October 19, 2017)

It cannot be deemed that the sales amount of this case overlap.

It is confirmed through evidence that the sales amount of this case was not overlapped.

Seoul High Court-2017-Nu6507 Corporate Tax, etc. revocation of imposition

AAA, Inc.

O Head of tax office

Suwon District Court Decision 2015Guhap71083 Decided December 26, 2017

on 21, 2017

October 19, 2017

1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.

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

1. Purport of claim

The Defendant’s imposition disposition of corporate tax for the business year 2012 against the Plaintiff on July 1, 2014 (including penalty tax in KRW 226,289,94), imposition disposition of value-added tax for the first period of 2012 (including penalty tax), imposition disposition of value-added tax for the second period of 2012, and imposition disposition of value-added tax for the second period of 2012 (including penalty tax) shall be revoked, respectively.

2. Purport of appeal

The same shall apply to the order.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, except for the use of partial contents and addition of some contents, and thus, it is identical to the entry in the judgment of the court of first instance. Thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the

Parts to be dried or added.

○ “No. 1, 2, 9, and 10 of the Judgment of the first instance” is added to “No. 14 through 57 of the Evidence of No. 21 of the Decision of the first instance.”

The 00th court's 6th court's 6th court's 10 to 7th court's 8th court's 10th court's 6th court's 6th court's 10th court'

The "attached Form 1" in Articles 9 through 10 of the judgment of the first instance court shall be raised as the "attached Form 1" of this judgment.

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and since the judgment of the court of first instance is unfair with different conclusions, the defendant's appeal shall be accepted, and the part against the defendant among the judgment of the court of first instance against the defendant shall be revoked and the plaintiff's claim corresponding to the cancellation part shall