업무무관경비로 보아 손금불산입한 처분의 적정여부[국승]
Appropriateness of the disposition of non-deductible loss in consideration of business expenses
Among the amounts appropriated as deductible expenses, a disposition imposing tax on a vehicle not used for business and a retirement allowance paid to a specific officer by deeming it as expenses unrelated to business is legitimate.
Article 19 (Scope of Deductible Expenses)
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of corporate tax of KRW 178,594,982 against the plaintiff of August 19, 2004 for the business year of 2003.
The reasoning of the judgment of the court concerning this case is as stated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, with the exception of inserting "Article 43(4) of the former Enforcement Decree of the Corporate Tax Act", and subsequent, "Article 43(4) of the former Enforcement Decree of the Corporate Tax Act" is as stated in Article 43(2) of the former Enforcement Decree of the Corporate Tax Act.
Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.