법인의 매출누락에 대하여 자산계상하지 않은 경우 귀속이 불분한 경우에 대표자 상여처분은 정당함[국승]
Daegu High Court 2013Nu865 (Law No. 18, 2014)
If the omission in sales of a corporation is not appropriated as assets, the representative's disposition of bonus shall be legitimate if it is not attributable to the corporation.
It is reasonable to regard that the outflow from the company has occurred at the time of failure to include the omission in the sale of real estate by a corporation in the account book, and where the reversion of income is unclear due to this, it is legitimate to dispose of bonus in the representative.
Article 67 of the Corporate Tax Act
Article 106 of the Enforcement Decree of Corporate Tax Act
2014Du7664 Revocation of Disposition of Imposing global income tax, etc.
IsaA
Head of the Tax Office
Supreme Court Decision 2013Du611 Decided May 23, 2013
Daegu High Court Decision 2013Nu865 Decided April 18, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided