매출대금을 가수금 계정으로 회계처리하였더라도 명목상의 채무라는 특별한 사정이 없는한 대표자에 귀속된 것임[국승]
Busan District Court-2017-Gu Partnership-320 (2017.09.07)
It is true that sales proceeds have been reverted to the representative, unless there is a special reason that they are nominal debts, even if the accounts are accounted for in the provisional account.
(A) If sales are not entered in an account book, they shall be deemed to be the whole outflow from the company, and special circumstances to be deemed to be not the outflow from the company must be proved by the claimant, and even if the sales amount was recorded in cash as a provisional payment, it shall be deemed to have been reverted to the representative, unless there is any special circumstance that it is a nominal processing obligation, and therefore,
Article 67 (Disposal of Income)
2017Nu23957 Revocation of Disposition of Bonuses
AAAAA
BB Director of the Tax Office
April 20, 2018
May 11, 2018
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
the Gu Office's place of service and place of service
The judgment of the first instance shall be revoked. The notice of changes in each income amount stated in the attached Form issued by the Defendant to the Plaintiff.
The disposition shall be revoked.
1. Quotation of judgment of the first instance;
The Plaintiff’s ground for appeal is not significantly different from the allegation in the first instance court. The representative director’s recognition system under the Corporate Tax Act is not based on the fact that such income has accrued to the representative, but it is deemed as bonus to the representative without any condition (see, e.g., Supreme Court Decision 93Nu1176, Mar. 8, 1994). If a corporation did not enter its sales in its account despite having a fact of sales, it shall be deemed that the total amount omitted sales was leaked to the other party, barring any special circumstance. In such case, the special circumstance that the omission in sales was not leaked to the other party’s account should be proved by the legal entity’s assertion that it would have been destroyed by the omission in sales (see, e.g., Supreme Court Decisions 85Nu556, Sept. 9, 198; 97Nu19151, May 25, 199).
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.