Seoul High Court-2015-Nu-37824 ( August 18, 2015)

Seocho 2012,0199 ( October 15, 2014)

(Incompetence of Hearing) Penalty claims and indemnity claims shall not be included in the gross income double.

(C) It is difficult to deem that there was a practical increase in assets merely because of the fact that a part of the damage incurred due to nonperformance was compensated for by appropriating the claim such as the indemnity amount for which the down payment under the down payment was finalized.

Article 52 of the Corporate Tax Act

2015Du51712 Revocation of Disposition of Imposing Corporate Tax

AA Stock Company

Head of the District Tax Office

on 14, 2016

1. All appeals are dismissed.

2. The costs of appeal are assessed against each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the chief of the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all of the appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are to be borne by each party. It