주주총회에서 결의된 보수 한도액을 초과한 상여금은 손금부인 되고, 복지차량관련 비용은 근로소득으로 볼 수 없음[일부국패]
Seoul High Court-2018-Nu-45369 ( November 23, 2018)
Bonuses exceeding the limit of remuneration determined at a general meeting of shareholders shall be deemed as losses, and welfare vehicle-related expenses shall not be deemed as earned income.
A bonus exceeding the limit of remuneration determined at a general meeting of shareholders shall be deemed as a loss, and the cost of maintaining welfare vehicles of this case does not constitute wage and salary income according to the operation guidelines and the employee survey, etc., and the incentive paid to a seller is not determined in accordance with supply conditions, and thus does not constitute a discount excluded from the value-added tax base.
Article 19 (Scope of Losses) of the former Corporate Tax Act
Supreme Court-2019-Du-30249 ( April 25, 2019)
-Appellant
KoreaAAAA(State)
-Appellee
BB Director of the Tax Office
Seoul High Court Decision 2018Nu45369 Decided November 23, 2018
.04.25
All appeals are dismissed.
Costs of appeal shall be borne by each party.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by