(심리불속행) 위법소득을 얻기 위하여 지출한 비용도 손금산입 할 수 있음[국패]
Seoul High Court 2010Nu872 ( October 08, 2010)
National Tax Service Review Income 2008-0029 ( October 10, 2008)
(Resceptive Conduct) The cost disbursed to obtain illegal income may be included in the calculation of losses.
It is reasonable to include expenses in deductible expenses in order to obtain illegal income in deductible expenses, unless there are special circumstances such as serious violation of social order.
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see