1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. The reasons why the court uses in this case, such as accepting the judgment of the court of first instance, are as follows, except for the part of the last 8th to 9th 20 of the judgment of the court of first instance, and the part of the reasoning of the judgment of the court of first instance is identical to the part of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

“D) The Defendant asserts that the meaning of “the tax base of corporate local income tax” under Article 103-19 of the former Local Tax Act is the same as the tax base of corporate local income tax under Article 13 of the former Corporate Tax Act.

However, in light of the above relevant statutes and the following circumstances acknowledged by comprehensively taking account of the overall purport of the pleadings, the above language and text of Article 103-19 of the former Local Tax Act shall be construed as following: (a) the method of calculating the tax base shall be governed by the Corporate Tax Act; and (b) the same shall not apply to the statement in the evidence Nos. 1 to 5

The defendant's above assertion cannot be accepted.

(1) Article 103-19 of the former Local Tax Act provides that the tax base of corporate local income tax on income for each business year of a domestic corporation under Article 103-19 of the current Local Tax Act (amended by Act No. 1685, Dec. 31, 2019) shall be the same amount as the corporate tax base calculated pursuant to Article 13 of the Corporate Tax Act (where special tax cases, such as tax reduction or exemption or heavy taxation, relating to the assessment of tax base, are applicable under the Restriction of Special Taxation Act and other Acts, the corporate tax base calculated accordingly).

Unlike the above, the tax base of corporate local income tax is “amount calculated in accordance with Article 13 of the Corporate Tax Act” and cannot be deemed to explicitly stipulate that the tax base of corporate local income tax shall be the same amount as that of corporate local income tax.

this is the Gu.