(심리불속행)급여지급기준 초과 지급한 이 사건 특별 상여금은 손금불산입 대상임[국승]
Busan High Court-2018-Nu-10074 ( October 17, 2018)
The special bonus of this case paid in excess of the payment standard of benefits shall be excluded from deductible expenses.
The special bonus of this case is not immediately included in deductible expenses solely on the ground that it was not paid according to the "standard for the payment of benefits" under Article 43 (2) of the former Enforcement Decree of the Corporate Tax Act. However, the special bonus of this case is in the nature of disposal of actual profits, so it is reasonable to exclude deductible expenses.
Article 43 of the Enforcement Decree of the Corporate Tax Act
Supreme Court Decision 2018Du63686 Decided revocation of Disposition of Corporate Tax Imposition
AA
BB Director of the Tax Office
Busan High Court (Seoul High Court) 2018Nu10074 decided October 17, 2018
March 14, 2019
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The term of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by