Suwon High Court-2019-Nu-10487 ( October 24, 2019)

(A) The date of commencement of the business on the business income under the Income Tax Act shall be based on the date of commencement of the business under the Value-Added Tax Act.

The starting date of the business in accordance with the Income Tax Act shall be based on the starting date of the business in accordance with the Value-Added Tax Act, so the starting date of the business in this case shall be 2013.

Article 143 of the Enforcement Decree of Income Tax Act

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices