유보된 이익을 배분하기 위하여 상여금의 형식을 취한 것으로 이익잉여금의 처분임[국승]
Cheongju District Court 201Guhap1455, 2012.12
early 2010:1272 (Law No. 18, 2011)
The disposal of earned surplus in the form of bonus has been made in order to distribute the reserved profit
In view of the fact that there is no evidence to deem that there was a special contribution compared to other officers to the extent that it can justify the bonus, and that there was a resolution of payment of bonus has been after the resignation of the representative director, it is merely that bonus has taken the form of bonus for the purpose of allocating reserved profits, and the method of disposal of earned surplus actually has been determined.
(Cheongju)2Nu554 corporate tax and disposition of revocation
XX Co., Ltd
Head of Chungcheong Tax Office
Cheongju District Court Decision 201Guhap1455 Decided July 12, 2012
December 26, 2012
January 23, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposing corporate tax of KRW 000 on the plaintiff on January 4, 2010 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning of this Court concerning this case is the same as that of the judgment of the court of first instance except for the following cases. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Article 19 of the former Corporate Tax Act (amended by Presidential Decree No. 21302, Feb. 4, 2009; hereinafter the same) provides that "The second 18th 18th 18th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the first instance court is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.