법인의 손금인정 여부[일부국패]
Seoul High Court Decision 2013Nu51307 Decided July 2, 2014
Whether a corporation is admitted as deductible expenses
It is reasonable to see that the agreed amount paid by a corporation for the preservation of the difference in the construction shares and the distribution of expected profits is ordinary expenses paid in connection with the business of a corporation
2014du39777. Revocation of revocation of disposition imposing corporate tax
○○○○ Corporation
○ Head of tax office
Seoul High Court Decision 2013Nu51307 Decided July 2, 2014
November 27, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
After finding the facts as stated in its holding, the court below determined as follows: (i) the Plaintiff’s initial guarantee of 20% of the construction shares of the instant project to AA Construction Co., Ltd. (hereinafter “AA Construction”), but agreed to compensate for the difference in the acquisition of construction rights, instead of adjusting the ratio to 15%; (ii) the Plaintiff’s transfer of the status of the BB Construction Co., Ltd. (hereinafter “B Construction”) to BB Construction Co., Ltd. and received KRW 31 billion of project expenses can be deemed as having actually been compensated for future revenues; and (iii) the Plaintiff’s wife that received various support, such as joint and several surety from AA Construction in the process of acquiring the site of the instant project, guarantees the construction shares to AA Construction; and furthermore, it can be understood as natural days that the Plaintiff would pay part of expected profits when it comes to transfer the construction shares to BB Construction; and (iii) it is reasonable to deem that the Plaintiff’s additional tax imposed for the additional tax imposed on the Plaintiff’s loss in the calculation of the principal tax for the instant case.
Examining the reasoning of the judgment below in light of the relevant legal principles and records, we affirm the fact-finding and judgment of the court below as just, and there is no error of law such as misunderstanding of legal principles as to the requirements for losses or misconception of facts or incomplete deliberation due to
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.