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(영문) 대구고등법원 2013.02.22 2012누103
법인세 등 부과처분취소
Text

1. Of the judgment of the court of first instance, the part against the chief of the tax office in the judgment shall be modified as follows:

Defendant.

Reasons

1. The whole details of the disposition;

A. The Plaintiff is a corporation engaged in the production and sales of steel, steel, and pressure-free smoke, and has a subsidiary in which the Plaintiff invested 100% in the United States, Australia, Canada, etc.

B. The Plaintiff filed a corporate tax return for the year 200 to 2004 with the head of the Defendant Port Tax Office (hereinafter “Defendant Port Tax Office”).

(Unit) On 2001, 2002, 2,60, 817, 797, 255, 2053, 288, 322, 747, 748, 98, 932, 932, 932, 182, 684, 865, 200, 396 4,83,47, 823, 823, 250, 906, 465 23,581, 266, 821389, 06, 275, 6257, 609, 608, 139, 656, 686, 865, 206, 206, the Plaintiff’s revised tax base and amount of tax as described below, and the Plaintiff’s revised tax base and amount of tax as described below.

(Unit) Tax base of 2,296,086,092,803 1,078,078, 2526,251,184 1,770,357,082,2222,693,195,823,040 4,853,34,735,617 tax amount of 588,735,273,273249,880,747,53840,934,90,647,90,647,90,647,90,647,947,97,5921,627,510,5845,5845 of the business year 2002

C. Defendant Daegu Regional Tax Office (hereinafter “Defendant Head”) conducted a regular tax investigation against the Plaintiff in 2005.

In accordance with the above tax investigation results, the plaintiff's corporate tax return was denied and the corporate tax and additional tax for the year 200 through 2004 were calculated as follows: (a) the corporate tax and additional tax for the business year 2000 won increased to 772,108,459,637 won compared with the previous tax amount on March 10, 206, the increased to 184,07,185,904 won; (b) the corporate tax and additional tax for the business year 2001 shall be 7,162,923,968,19,638 won reduced to 24,968,638 won; (c) the corporate tax and additional tax for the business year 2002 to 15,711,595,016 won reduced to 385,222,527,974 won; and (d) the corporate tax and additional tax for the business year 2003,20369,2947,2947

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