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Case Number of the immediately preceding lawsuit
Seoul High Court Decision 2017Nu30070 ( November 08, 2017)
Title
Whether it constitutes an investment facility asset subject to temporary tax credit for investment
Summary
(S) It is reasonable to deem that the intrinsic nature of the investment in the instant facilities is to be entrusted to another person with the construction of large-scale machinery and equipment or production facilities. Therefore, the time when the investment in the instant facilities starts shall be deemed to be the time when the “Commencement of construction” under Article 23(11)5 of the former Enforcement Decree of the Act on Special Cases concerning Taxation Restriction.
Related statutes
Restriction of Special Taxation
Cases
Supreme Court Decision 2017Du71703 ( October 15, 2018)
Plaintiff-Appellee
L*********
Defendant-Appellant
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu30070 Decided November 08, 2017
Imposition of Judgment
15, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent