이 사건 성과급의 손금 인정여부[국패]
Seoul High Court-201-Nu-2208 ( October 11, 2012)
Whether to recognize the deductible expenses of the performance rate of this case
In light of the fact that piece rates paid according to the instant employment contract, etc. do not seem to be bonuses by the disposal of profits, the lower court’s determination that the amount to be compensated in this case should be included in deductible expenses because it was against the Labor Cost stipulated in Article 19 subparag. 3 of the former Enforcement Decree of the Corporate Tax Act is justifiable, and [Contents of the
Article 19 of the Corporate Tax Act
2012du3491 Revocation of revocation of request for rectification
○○○○ Corporation
○ Head of tax office
on October 000 00
November 17, 2015
The appeal is dismissed.
Costs of appeal are assessed against the Defendant
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. Article 19(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Act No. 9267, Dec. 26, 2008; hereinafter the same) provides that deductible expenses shall be the amount of losses incurred from transactions which reduce the net assets of the relevant corporation, excluding refund of capital or financing, and disposal of surplus funds, and Article 19 subparag. 3 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21302, Feb. 4, 2009; hereinafter the same) provides that the amount of deductible expenses paid by the relevant corporation pursuant to Article 19 subparag. 3 of the former Enforcement Decree of the Corporate Tax Act shall be one of the deductible expenses under Article 19(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 9267, Dec. 1, 208; hereinafter the same shall apply) to which the Plaintiff’s employees and employees would be entitled to compensate for the difference between the amount of deductible expenses paid to the relevant corporation and its employees.