(영문) 서울고등법원 2015. 09. 10. 선고 2014누73076 판결쟁점상여금과 쟁점퇴직금은 주총결의가 유효한 이상 적법함[국패]
Seoul Administrative Court 2014Guhap6715 ( November 14, 2014)
The bonus and allowances for the issue are legitimate as long as the total resolution is valid.
The payment rate for retirement benefits of this case is not excessive, and since the plaintiff is a family company and some of them are not opposed to the written resolution of the total amount of retirement, the shareholders' meeting of this case is legitimate, and as long as the payment provision of retirement benefits of this case decided by the legitimate shareholders' meeting is valid, the retirement benefits of this case are subject to inclusion in deductible expenses.
(The same as the judgment of the court of first instance) The contents of the judgment are as attached.
Article 19 of the Corporate Tax Act
2014-Nu-73076 ( September 10, 2015), revocation of disposition imposing corporate tax, etc.
**Cubic Operation
Head of Geumcheon Tax Office 1
Seoul Administrative Court Decision 2014Guhap6715 decided November 14, 2014
August 20, 2015
September 10, 2015
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
1. Purport of claim
The head of Geumcheon District Tax Office 20* Corporate Tax for the business year 20* against the plaintiff on October 2, 201*
* Of the disposition of imposition of KRW ***,454,790 (including additional tax), part exceeding KRW *,336,150 and the defendant
Seoul Regional Tax Office's notice of change in the amount of income stated in the separate sheet against the plaintiff on October 9, 200*
all of this subsection shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim against the defendants is dismissed in entirety.
1. Quotation of judgment of the first instance;
Article 8 (2) of the Administrative Litigation Act, a civil, because the reasoning of this court's judgment is the same as that of the court of first instance.
It shall be quoted in accordance with the main sentence of Article 420 of the Private Litigation Act.
2. Conclusion
The judgment of the court of first instance is justifiable, and the appeal by the Defendants is dismissed as they are groundless.