상여금 기준 없는 상여금을 손금불산입하고, 위장사업자의 거래를 부인한 처분은 적법함[국승]
Seoul Administrative Court-2015-Gu Partnership-8126 ( November 11, 2016)
It is legitimate to exclude bonuses that do not meet the criteria for bonuses from deductible expenses, and to deny transactions by disguised business operators.
Although bonuses are substantially in the nature of disposal of profits, they are merely in the form of bonuses paid according to the standards of payment of benefits determined by the articles of incorporation, the general meeting of shareholders or the resolution of the board of directors, and the disposition denying the transaction of the disguised enterpriser is legitimate.
Article 43 of the Enforcement Decree of Corporate Tax Act
2016Nu79184 Revocation of Disposition of Corporate Tax Imposition
AA Publication Co., Ltd.
Head of Mapo Tax Office
Seoul Administrative Court Decision 2015Guhap81126 decided November 11, 2016
June 23, 2017
August 11, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The Defendant’s disposition of imposition of corporate tax of KRW 284,160,180 (including additional taxes; hereinafter the same shall apply) for the business year 2007, exceeding KRW 37,449,40 in excess of KRW 37,403 in the imposition of corporate tax of KRW 1,045,830,720 in the imposition of KRW 61,24,057 in the business year 2008, exceeding KRW 484,027,79 in the imposition of KRW 484,683,371 in the imposition of KRW 137,683,371 in the business year 209, exceeding KRW 607,707,709,470 in the imposition of corporate tax of KRW 92,208,278 in the business year 201, exceeding KRW 37,572,154,70 in the imposition of corporate tax of KRW 2045,604.
1. Quotation of judgment of the first instance;
The reasons for this decision are as follows: ① the “gross income and profit and loss” of the first instance judgment shall be changed into “gross income and loss”; ② the fact-finding and decision of the first instance court is justifiable in view of the evidence submitted by the Plaintiff to this court, and there are no errors as alleged by the Plaintiff, except where the evidence submitted by the Plaintiff is added. Therefore, this shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit.