Seoul High Court 2009Nu24254 (Law No. 23, 2010)

Suwon District Court 2008Guhap490 (No. 30, 2009)

The legitimacy of the assertion that the application date for business registration is improper because the tax authority voluntarily stated the application date for registration;

Although the filing date of the application for business registration argues that the deduction of the pre-registration tax amount is improper, it is confirmed that it is issued on the date of the application as a result of fact inquiry for the head

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff (appointed party).

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, since the assertion on the grounds of appeal as to the grounds of appeal does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, all of the appeals are dismissed in accordance with Article 5 of the same Act,