Suwon District Court 2011Guhap6173 ( October 06, 2011)

Early High Court Decision 201Du008 ( October 28, 2011)

Since it is not a start-up business that is converted into a corporation by succession or expansion of business or by adding similar types of business, it cannot be reduced or exempted

(1) In the event that a new corporation is established by converting a business run by a resident into a corporation, it is difficult to deem that a new business is commenced for the first time due to the expansion of business or addition of another business, etc., and it is reasonable to deem that the plaintiff is converted into a corporation by succession, expansion, or addition of similar business.

2011Nu37833 Revocation of Disposition of Corporate Tax Imposition

AAAA

Head of Ansan Tax Office

Suwon District Court Decision 201Guhap6173 Decided October 6, 2011

March 7, 2012

April 4, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The decision of the first instance shall be revoked. The defendant shall revoke the imposition of the corporate tax of 000 won for the business year of 2005 and the corporate tax of 000 won for the business year of 2006 against the plaintiff on October 14, 201.

1. cite the judgment of the first instance;

The reasons why this Court is used in relation to this case are as follows. The reasons for this Court shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Pursuant to the third below, '150-6' will be '150-16'.

O's 11th reduction to 7th reduction to '4'. '5' to '4' to '4' to 11th reduction to the same 8th half.

Among them, ‘6)' is changed to ‘5)'.

In addition, the term "Act No. 8086 of Dec. 26, 2006" is "Act No. 8146 of Dec. 30, 2006", and the term "Act No. 8284 of Jan. 26, 2007" is "Act No. 8852 of Feb. 29, 2008".

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.