법인이 자산취득시 대표자 가수금으로 회계처리하고 처분시 가수금 반제로 회계처리한 경우[국패]
Busan High Court 2008Nu6455 (2010.06.09)
Ulsan District Court 2008Guhap642 ( November 19, 2008)
When a corporation acquires assets, it shall keep accounts as the representative's receipts and disbursements, and it shall keep accounts as half of the receipts and disbursements at the time of disposal.
In the event that a corporation acquires assets (title trust in fact) by paying the price as the representative's provisional payment, and disposes of assets to the representative in the form of a half of the provisional payment, it shall not be deemed as a bonus due to the outflow of the company.
The appeal is dismissed.
The costs of appeal are assessed against the Defendants.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by