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最高行政法院(含改制前行政法院)109年度判字第44號

關鍵資訊

  • 裁判案由
    綜合所得稅
  • 案件類型
    行政
  • 審判法院
    最高行政法院(含改制前行政法院)
  • 裁判日期
    109 年 01 月 31 日

  • 當事人
    陳田植

        10944            108328107131 1031226 滿1 5,042,9005,128,50251.951032,554,996,1791,277,498,089191,624,713 105115退252,424,39837,863,660退153,761,0532,562,684,2301,270,558,6551,292,125,57561,605,85644,579,23617,026,620 7,688,0513,811,6753,876,3762,493,390,32314171,246,695,1622,493,390,3231/2 187,004,2741,246,695,162153,658 6,429,224 1,364,282196,688,191退4,618,975 482,4071,246,212,755) 107131() 調()151371911239516 1535541 3300682 3001,000102121,00010100 103 5,042,9005,128,500251.95103 滿11,277,498,089191,624,713 19112 20151181911846-Q&A151 18191 Q&A 80調1510907010771810700626950107718 522191509 5951123594653253189983615831596449(83615) 9565101514170 0 901112168 退148,491,650 54520 調771978調1919955468546895 4110211 1417滿1 14213810141 1417317 2 158 4110 17111417滿1 滿1 10210 123 1514212 841 1320168662420212471111181212461912223 202 1511819115118 191 202020使 1031031226251.95滿1 5,042,9005,128,500103 7085,042,1927605,127,740調353 7087602035,67638,2965,042,1925,127,740200 0 9565101514171517953 1,270,380,2741,291,934,09344,699,73717,576,1493,811,1403,875,8021,221,869,3971,270,482,142103 1,221,905,07335,676+1,221,869,3971031,270,520,43838,296+1,270,482,142 14173 滿1 1,246,212,7551,221,905,073+1,270,520,4381/21,246,695,162482,407 482,4071,246,695,162-1,246,212,755192080353 便 1214542 5 537 調47531,0004,0005,000 調1,500251.95 80%302,3405,000 60,46854520 5,000 26270 0 315 561210130556491936853 546852219 15095951123594653253189983615 546852219150959511235946532531899 106 83615 275468103 15130 2551981         109    1     31                               109    1     31