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(영문) 서울고등법원 2012.06.13 2012누463
법인세등부과처분취소
Text

1.The judgment of the first instance shall be modified as follows:

See Attached Table 1, each of which the Defendant reported to the Plaintiff.

Reasons

1. 1. Reasons why the court has cited the judgment of the court of first instance for the instant case

2. Whether each of the dispositions of this case is legitimate,

(a)the relevant legislation;

(b) key issues;

C. Determination as to issues ①:

(d) judgment on issues B:

E. Determination on issues No. 3

F. Determination 1 as to No.448 of the issue is as follows: (1) The part "contested by the Plaintiff’s assertion 2)" is written in the corresponding part of the judgment of the first instance court (from the second to the fourth below the second to the fourth below), except in the following cases:

It shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Until the second 14th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th 2009, "76,494,680, 790 won (127,593,51, 180, 17, 850, 183, 520, 622, 396, 430, - 8123, 264, 020, 5, 651, 680, 680, 209, 208, 2016, 308, 2015, 207, 2008.

“The third to the sixth half year from the date of the last transaction” means that with respect to deposits the balance of which exceeds 100,000 won from the last transaction in 2004 to the last transaction in 2008, the Defendant shall appropriate the deposit for which the period of prescription has been completed after the lapse of five years from the date of the last transaction in the business year to which the date of the lapse of five years belongs, as miscellaneous income in the business year in which the date of the last transaction in 2004, 223,802,342, 207, 7,981, 643, 831 won in 207, 2008, 9,487, 507,221 won in the calculation of the corporate tax for the pertinent business year. The Plaintiff shall include corporate tax in the calculation of the income for the pertinent business year in the calculation of the income for the pertinent business year.

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