법인 추계소득금액을 등기부등본상 재직기간으로 안분한 대표자 상여처분의 당부[국패]
Seoul High Court 2008Nu18368 (Law No. 25, 2009)
Income 2006-0378 (2007.05.30)
propriety of the bonus disposition by the representative who distributes the estimated income amount to the period of service in the register;
Since it is reasonable to regard that the representative director performed his duties as the representative director in return for the corresponding benefit until the period of receiving the benefits as the representative director is in accord with the rule of experience, it is reasonable to dispose of the bonus by deeming it as the representative director.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 thus, the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by