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臺灣臺南地方法院104年度簡字第14號

關鍵資訊

  • 裁判案由
    綜合所得稅
  • 案件類型
    行政
  • 審判法院
    臺灣臺南地方法院
  • 裁判日期
    105 年 06 月 30 日

      10414105616                  10411300000000000 10564 10567 0000000000 97()2,080,465 5,5652,086,030()172,1330.234,426 12124 97971 991197 979719599 1.調調133134 2.693.695 991110097 調調 4.97132 6 5.95994 6 9 6 9599545 6 6.65 7.1046389797 9797 4116 4 5 9797退使 100 使4116 使10032497 979911100 71 1. 2. 3. 4. 123 4 退使 10333100000000000 2 調 使( 112 ()95122995122900000000000 6 101 1127100548103 85097 19598991959899使101 93721976112 1005484116411614111033310000000000097 1411751280000000 972,080,465(2,175,260-94,795)5,5652,086,030 172,13371118172,1330.586,066()使4172,1330.234,426 172,1330.586,066 使416 14117512800000008:97 97141110423 99104300 51531 2 711 110119 9911221003249797()21,227,7606811-1117%3,608,71910046()971,254,182 3,608,719892,17997160,510,854 13112 168,766,495 12,972,11921,227,760160,510,854168,766,495) 172,205,26013,698 97972,205,260 10082630,000731950118 972,175,2602,205,26030,0002,080,465(2,175,26094,795)5,5652,086,030172,133281,49413,698退95,663 10598 9763()4116: 532,080,465 10598 調 1033311033312 調使97 10423 280,973 971557,61517% 94,795100,00056215% 14,2193,608,719892,1793,508,719 ×25%100,000×15% 3,513,924877,9603,508,719×25%100,00094,795× 15%3,513,92425%878,4819714,219892,179877,96014,219(13,698521) 171,612281,49414,219退95,6630.585,806(171,612×0.5) ()使4 172,133(281,494 13,698退 95,663)0.234,42634,426 979710046 970.2 貿219112141 1 212 991122100324979721,227,7606811-1117 3,608,71910046971,254,1823,608,719892,179 A3297 A3737-110046A38 97160,510,85413 112 168,766,495 12,972,11921,227,760160,510,854168,766,495172,205,26013,698 97972,205,260 A57 A56 102190000000000 A581031697A61 10082630,000731950118 972,175,2602,205,26030,000A 529797 112 ()使101 112710347104642 592007978103313 10423 2196759752929299135 959949675 975295125 9752299817000000300000003 00000043956 139831799102892 99137-162 1 9 100324979721,22 7,760 9710459097141197 411641161005481411 51531 2 7111101 1411使971,254,182 3,608,719892,179168,766,495 2,175,260 2,080,465(2,175,260-94,795)5,5652,086,030 100 46411610598 9763()4116: 532,08 0,465411610598 調 1033311033312 調使97 972,080,465(2,175,260-94,795)5,5652,086,030172,133711 18172,1330.586,066( ) 使4 172,1330.234,426104 23280,973521171,612 171,6120.585,806 使416 14117512800000008 : 97 972,080,465(2,175,260-94,795)5,5652,086,030172,13310423 280,973521171,612171,612711 98 1 105 6 30 2020 105 6 30