업무무관 가지급금 채권을 매각하여 채권처분손실의 형식으로 처리한 경우 이를 손금에 산입할 수 없음[국승]
Seoul High Court 2012Nu4045 (2013.02.01)
early 2010 Heavy2370 ( October 11, 201)
Where a non-business officer sells bonds with provisional payments and disposes of them in the form of a bonds disposal loss, they shall not be included in the calculation of losses.
Even in cases where the Plaintiff, regardless of its business affairs, sells bonds with provisional payments paid to a related corporation and disposed of them in the form of a bonds disposal loss, such bonds shall not be included in the calculation of losses, as they are treated in the form
2013Du6732 Revocation of Disposition of Imposing Corporate Tax
AAAA Stock Company
The director of the Southern Incheon District Office
Seoul High Court Decision 2012Nu4045 Decided February 1, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The judgment of the court below was examined in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Difference in the Supreme Court. Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final