이 사건 상여금의 지급의무가 원고 회사의 주주에게 있는 것으로 보아 부당행위계산 규정을 적용한 것의 당부[국패]
Daejeon High Court (Cheongju)-2017Nu2661 ( November 01, 2017)
Cho Jae-2014- Daejeon-0473 (Law No. 16, 296)
The legitimacy of applying the provision of wrongful calculation by deeming the obligation to pay the bonus of this case as the Plaintiff Company’s shareholder
In light of the fact that the Plaintiff’s bonus payment was paid to employees, and the bonus amount was considered to be within a reasonable scope in light of the business profit in the year of 209 and paid in the form of consolation money while preventing or terminating the strike, it constitutes ordinary expenses.
Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation
Supreme Court-2017-Du-70939 ( October 15, 2018)
오@@@
o Head of the tax office
15, 2018
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided