Daejeon High Court 2013Nu1414 ( December 05, 2013)

Cho High 2012 Before 2921 (Law No. 17, 2012)

(C) include expenses in the business year in which the specific amount of the expenditure cost is determined.

(Summary of the Costs of this case) Unless there are special circumstances, the costs of this case shall be included in the deductible expenses for the business year in which the specific amount of the expense is determined by the actual replacement of the water purifier.

2014Du1222 Revocation of revocation of disposition of imposing corporate tax

AAA Corporation

The Director of the National Tax Service

Daejeon High Court Decision 2013Nu1414 decided December 5, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided