(영문) 서울고등법원 2014.05.22 2013누18584

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(영문) 서울고등법원 2014.05.22 2013누18584

법인세부과처분취소

Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

Reasons

1. The reasoning of the judgment of the court of first instance is partly dismissed among the reasons for the judgment of the court of first instance as follows, and the reasoning of the judgment of the court of first instance is the same as the reasons for the judgment of the court of first instance except for the addition of the judgment of the defendant as to the argument at the appellate court as follows. Thus, this is accepted by the main text of Article 8(2)

Part written in bulk shall be deleted from the last eth to the second eth eth eth eth eth eth eth 1-2 and 4.

(A) The Plaintiff, “9,00,000 US dollars” in Section 3-4 of the 8th paragraph (4) is deemed to be “6,80,000 US dollars”, and “9,000,000 US dollars” in Section 10 is deemed to be “2,200,000 US dollars”.

Of note 11, 22-24 deleted.

The head of the 13th place "mafmda" in the 10th place shall be read as "fmda".

Part 6 of the 14th page "the place of actual management" is "the place of actual management", and the 9-10th page "B" is "B" as "BO."

In the second place from the 16th bottom, two or more “receiving persons” shall be read as “receiving persons”.

The 18th 10th 10th 10th 1st 10 is "reembient method", and a meeting of the board of directors at the bottom of the 3th 3th 3th 3th 2nd 20

20(d)(1)(1)(20)(O)(O)(O)(20(d)(1)(AC)(AC).

Under paragraph 30(al), the term “63,100,000” shall be read as “6,310,000”.

Part 31 from the bottom to the last half shall be deleted.

Part 4. The Income Tax Act of 9 shall be deleted from 12.

The "representative director" in the 10th sentence of the 45th page shall be regarded as "actual representative director".

Part 6 to 7 of the first heading and part 3 to 5 of the 50th heading shall be deleted.

The contents of this judgment "related Acts and subordinate statutes" shall be added to the "related Acts and subordinate statutes" of not more than 65.

2. Judgment on the defendant's assertion

A. The defendant's assertion in the appellate court, as the plaintiff had a real management place in the business year 2009, the domestic corporation.

참조조문

-민사소송법 제420조

-소득세법

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2014. 5. 22. 선고 2013누18584 판결

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-춘천지방법원 2017.09.27 2016나53965

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