외국인 불법체류자에 대한 노무비를 부외경비로 인정할지 여부[국승]
Seoul High Court-2014-Nu-7064
Whether the labor cost for the illegal aliens shall be recognized as the extra expense.
Labor costs for the illegal aliens of the assertion are not recognized as lack of objective evidence.
Article 2 of the Enforcement Decree of Corporate Tax Act
Supreme Court Decision 2015Du45892 ( October 15, 2015)
00 Electricity Co., Ltd.
00. Head of tax office
Seoul High Court 2014Nu70664
October 15, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition