(심리불속행)물적분할시 받을 어음을 미승계하여 자산양도차익 손금산입요건을 불충족한 것임[국승]
(Incompetence of Hearing) It is not sufficient to meet the requirements for inclusion in deductible expenses for asset transfer marginal profits by succeeding bills to be received upon physical division.
(C) The instant bill, which is the asset of the synthetic resin division, is not succeeded to a corporation established through division in the process of physical division, does not constitute an exception to comprehensive succession as prescribed by the above Acts and subordinate statutes. Thus, the instant division does not constitute physical division meeting the requirements under Articles 47(1) and 46(1) of the Corporate Tax Act.
Article 47 of the Corporate Tax Act
Supreme Court Decision 2015Du60822 Decided revocation of Disposition of Corporate Tax Imposition
AA
BB Director of the Tax Office
April 12, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment below and the grounds of appeal were examined, but it is recognized that the appellant’s grounds of appeal are not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of the Supreme Court. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party.