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(영문) 서울고등법원 2015.02.10 2014누2357
법인세부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

purport, purport, and.

Reasons

1. The reasoning of the judgment by the court of first instance is identical to the reasoning of the judgment by the court of first instance except for the dismissal or addition as set forth below 2. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The 5th 10,11th 5th 10,205,261,380 won to be “1,205,621,380 won”.

8 By the 9th to the 5th below, the second shall be deleted.

9 The following shall be added to the first place following:

n. On October 14, 2014, the Defendant notified the Plaintiff Company of the reduction of KRW 52,008,000 among income tax (other income) accrued in March 1, 2003, and KRW 13,882,00 among income tax (other income) accrued in the year 2004, and KRW 7,876,000 among income tax (other income) accrued in the year 2005, and KRW 23,320,000 among income tax (other income) accrued in the year 205, and the amount of income tax (other income) accrued in the year 2006, respectively, after correcting the reduction of KRW 23,320,00 from among income tax (other income) accrued in the year 205 (i.e., the previous disposition of imposition of corporate tax and income tax on the Plaintiff Company due to the correction or reduction as above was finally modified as indicated in the attached Tables 1 and 2 List column.

As above, the imposition disposition of corporate tax finally increased or decreased upon the final increase or decrease is deemed to be the imposition disposition of corporate tax of this case, and the imposition disposition of income tax of this case.

(i) to the 17th to the 13th (A) of the 17th.

29 The 8th third shall be applied to the following:

In addition, Plaintiff C abused his name.

It argues to the effect that he merely lends his name.

The ownership of shares shall be proved by the data such as the list of shareholders, the statement of stock transfer status or the register of corporate register, etc. by the tax authorities, and the actual use of the shares shall be stolen even if it appears to be a single shareholder in light of the above data.

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