특수관계자와의 거래로 인하여 법인의 소득에 대한 조세의 부담을 부당히 감소시킨 것으로 인정되는 경우 부당행위계산 부인 대상에 해당함[국승]
Suwon District Court-2016-Guhap-51 ( December 23, 2016)
Where it is deemed that the tax burden of a corporation has been unjustly reduced due to transactions with a person with a special relationship, it shall be subject to rejection of wrongful calculation.
(1) Where it is deemed that the tax burden on the corporation's income has been unjustly reduced due to transactions with a person with a special relationship, it shall be subject to the exclusion of wrongful calculation.
Article 52 of the Corporate Tax Act
Seoul High Court 2017Nu34188 Global Income and Revocation of Disposition
AA
BB Director of the Tax Office
July 14, 2017
August 25, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
1. Quotation of judgment of the first instance;
The reason for this judgment is to revise the part of the judgment of the court of first instance as follows, and to consider the evidence submitted by the plaintiff to this court as well as the fact-finding and decision of the court of first instance is justifiable, and it is identical to the reason for the judgment of the court of first instance except for adding a decision that there is no error as alleged by the plaintiff, so it shall be accepted in accordance with Article 8(2)
○ 3rd 16th 16th 2th 2th 2th 16th 3th 2th 3th 2th 3th 2th 3th 3th 2th 3th 3th 2th 3th 3th 2th 3th 3th 20
○ “Use” at the last 11th of the decision of the first instance court, 5th of the 5th of the 11st trial decision, and, in using credit cards issued by the corporation of this case, the payment was to be borne by the corporation of this case.”
The part concerning the fifth to fifteenth of the judgment of the first instance court, and the part concerning the fifth to fifteenth of the judgment, are as follows: <1>. <1> The plaintiff asserts that the corporation of this case received a certain amount of money each month in the name of the repayment of existing loans or the return of investment funds to the corporation of this case, or of the repayment of existing loans to the leastCC individuals or the settlement of accounts for business operation
2. Conclusion
Thus, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.