폐업일까지 미회수한 가지급금을 익금산입 및 대표자 상여 처분의 당부[국승]
Seoul Administrative Court 2008Guhap1667 ( December 19, 2008)
National High Court Decision 2007Du2742 ( December 27, 2007)
The propriety of the disposition of inclusion in the calculation of earnings and the bonus of the representative by the date of closure;
The restriction on the issuance of this loan income to the plaintiff who had been the representative director at the time on the balance sheet before the closure of business by stating that there is no evidence that the money was collected as short-term loans by stockholders, officers and employees, is legitimate unless there are special circumstances.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of global income tax of KRW 296,587,100 against the Plaintiff on June 14, 2006 by the Defendant shall be revoked.
The reasoning for this Court’s reasoning is as stated in the column of the judgment of the court of first instance, except for addition to the fact that the Defendant’s instant disposition based on a short-term loan of shareholders, officers, and employees as stated in the balance sheet of the business year 2003 company was lawful, even if all the allegations and supporting materials supplemented by the Plaintiff in the court of first instance, it is difficult to reverse the judgment of the court of first instance. Accordingly, this Court shall accept it as it is, in accordance with Article 8(2) of the Administrative Litigation Act and Article
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.