[법인세부과처분취소][공1984.1.1.(719),35]
Where a representative director in the form of a payment of the purchase price, the propriety of the avoidance of loss, if the representative director entered the payment in writing.
When the Plaintiff Company purchased all of the property from the non-party company, the part of the purchase price was substituted by the acquisition of bank loans from the non-party company, etc. and paid only the remainder. At that time, the Plaintiff Company was in the process of its establishment and was unable to calculate the above debt acquisition amount as included in the purchase price because it did not take measures for repayment because it was jointly carried out the financial debt due to the measures of August 3, 2008, and the Plaintiff was not recorded in the register but entered in the register as the advance payment of the representative director, and then entered in the register as the payment of the purchase price for the land, if it is recognized that the amount paid as part of the purchase price for the purchase price was kept in the register, and then entered in the register and
Article 20 of the Corporate Tax Act, Article 46 of the Enforcement Decree of Corporate Tax Act
[Defendant-Appellee] Plaintiff 1 et al., Counsel for defendant-appellee
Head of Suwon Tax Office
Seoul High Court Decision 81Gu221 delivered on July 21, 1982
The judgment below is reversed and the case is remanded to Seoul High Court.
The grounds of appeal by the Plaintiff’s attorney are examined.
According to the reasoning of the judgment below, the court below rejected the defendant's disposal of 374,512,976 won, which was recorded as the purchase price of the plaintiff's company's land on the account books when examining and assessing the corporate tax base and tax amount for the business year 1976 of the plaintiff company, as deductible expenses, and denied and add them to deductible expenses, while it was disposed of as bonus for the representative and the plaintiff company did not submit a payment record thereof, and it did not conflict between the parties, 374,512,976 won, which was charged as the purchase price of the above land, was 374,576 won, and 360 won, which was charged as the above 1,549,800 won, and 663,093,540 won, which was charged as deductible expenses from the non-party 1,672, which was charged as the total amount of the above purchase price of the plaintiff's 37,5760 won, and 1636467,646.
According to the records, Non-party 1, who was adopted by the court below, appears to be based on the defendant's tax imposition data of this case, and the contents of Non-party 2-1, 3-1, 714, 460 won were stated in the above 886,714, and 460 won. However, the plaintiff asserted that the actual purchase price was stated in 886,714,460 won under the circumstances of 1,549,800 won or 460 won, and the plaintiff did not take measures against Non-party 2-1, 3-1, 4-1, 4-1, 4-1, and 7-1, 4-1, and 7-2 of the court below's judgment and the non-party 2, non-party 3, non-party 4, non-party 4, and non-party 5's testimony as part of the above 8-6-6 amount of the purchase price of non-party 1, 508-6 amount of the above real estate.
Therefore, the court below rejected the above evidence based on the statement Nos. 2-1 and 3 written in the above circumstances, the testimony and the purport of the pleading of the above non-party 1, and denied the above amount paid as part of the above purchase price as the processing and processing expenses, which is ultimately an error in violation of the rules of evidence against the rules of evidence, and the measure denying the above amount as losses was affected by the judgment. Therefore, the judgment of the court below which points this out has merit, and it is not reversed without the necessity of examining the remaining points of the grounds for appeal.
Therefore, the judgment of the court below is reversed and the case is remanded to the court below for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young