매입 증빙으로 제출된 금융자료의 손금산입 해당 여부[국승]
Seoul High Court-2015-Nu-49360 ( dated 20, 2016)
Whether financial data submitted by purchase evidence constitutes an inclusion in deductible expenses
In the operation of two companies of the same type of business, the remitted financial data are not classified as being transferred in the name of an individual who is not a corporation and is related to the purchase of a company, and there is insufficient evidence to recognize the remitted data as the loss of a corporation.
Article 19 (Scope of Losses)
Article 19 of the Enforcement Decree of the Corporate Tax Act (Scope of Losses)
2016Du49105 Revocation of Disposition of Imposing Corporate Tax
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○ Head of tax office
December 15, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.