Suwon District Court-2015-Guhap6609 (O4, 2016)

Where there is no merger marginal profit, the merger marginal profit subject to inclusion in the calculation of earnings shall not be deemed to exist.

Since there is no merger marginal profit from the plaintiff, it cannot be deemed that there is a merger marginal profit within the scope of the merger marginal profit, and the argument that there is a merger marginal profit if the assets and liabilities of the extinguished corporation are fairly evaluated, is without merit.

2016Nu5399 Revocation of Disposition of Corporate Tax Imposition

○○○care Co., Ltd.

○ Head of tax office

Suwon District Court Decision 2015Guhap6609 Decided June 14, 2016

March 23, 2017

April 13, 2017

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s disposition of imposition of corporate tax of KRW 9,408,187,760 for the business year 2008 against the Plaintiff on March 14, 2014 and KRW 140,788,670 for special rural development tax is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows. Thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except for adding some contents as follows.

Parts to be added

The second part of the judgment of the court of first instance, "after completing the registration of merger" in the second part of the judgment of the court of first instance, add "(hereinafter referred to as the "merger of this case")."

○ The 4th instance judgment of the first instance court is to add “the Plaintiff, who is dissatisfied with the 4th instance judgment, via an objection on June 10, 2014.”

○ The following shall be added to the 18th judgment of the first instance court.

C. On whether ○○○p’s assets were underassessment or over-evaluation of liabilities, the Defendant, even in the case where the merger marginal profit is limited to the merger marginal profit, even if the merger marginal profit is not incurred in the merger marginal profit, the Defendant asserts that the merger marginal profit occurred without the merger marginal profit in the instant merger is because the assets of ○○p, which is the extinguished corporation, were underassessment or over-evaluation of liabilities, and thus, the merger marginal profit would occur if the assets or liabilities were duly assessed, but it is not sufficient to acknowledge the merger marginal profit by only the descriptions of the evidence No. 1 through No. 7 of B (including each number), and there is no other evidence to acknowledge it. Accordingly, this part of the Defendant’s assertion

2. Conclusion

If so, the defendant's appeal is without merit, and it is dismissed. It is so decided as per Disposition.