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(영문) 대법원 2016.6.10.선고 2016두278 판결
법인세부과처분취소
Cases

2016Du278 Revocation of Disposition of Imposing Corporate Tax

Plaintiff, Appellee

A Stock Company

Defendant Appellant

The East U.S. P.

Judgment of remand

Supreme Court Decision 2013Du6206 Decided September 10, 2015

The judgment below

Busan High Court Decision 2015Nu165 decided January 15, 2016

Imposition of Judgment

June 10, 2016

Text

The part of the judgment of the court below against the defendant shall be reversed, and this part of the judgment of the court of first instance shall be revoked, and this part of the

All costs of the lawsuit shall be borne by the defendant.

Reasons

According to the records, the defendant revoked part of the disposition in this case on September 18, 2015, and the part against the court below was also revoked ex officio on March 7, 2016. Thus, the part against the defendant in this case among the lawsuit in this case against the defendant in this case was not extinguished and thus, it was unlawful.

Therefore, the part of the judgment of the court below against the defendant is reversed, and it is sufficient for this court to directly judge this part of the judgment of the court below. The judgment of the court of first instance as to this part shall be revoked, and this part of the lawsuit shall be dismissed, and the total cost of the lawsuit shall be borne by the defendant in accordance with Article 32 of the Administrative Litigation Act.

Judges

Justices Kim Jae-young

Justices Lee In-bok, Counsel for the appeal

Justices Kim Yong-deok

Justices Lee Dong-won

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