(심리불속행) 폐업당시 원고와 법인의 특수관계가 소멸되었다고 보아 가지급금에 대한 상여처분함은 적법함[국승]
Busan High Court (Chowon) 2013Nu1396 (Law No. 05,01)
(D) The bonus disposal for the provisional payment is legitimate, deeming that the special relationship between the plaintiff and the corporation was extinguished at the time of closure of the business.
(In fact, it is reasonable to view that the special relationship with the Plaintiff was extinguished at the time of closure of business even if the dissolution and liquidation procedures were not followed. Since the provisional payment was not recovered not only at the time of closure but also at the time of the closure of business, it can be deemed that the waiver of the provisional payment collection or the collection was impossible, the bonus disposal for the provisional payment is legitimate.
Article 67 of the Corporate Tax Act; Article 106 of the Enforcement Decree thereof
2014du8377 Global income and revocation of disposition
IsaA
00. Head of tax office
Busan High Court (Chowon) Decision 2013Nu1396 Decided May 1, 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