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(영문) 대법원 2015. 10. 15. 선고 2015두45892 판결

외국인 불법체류자에 대한 노무비를 부외경비로 인정할지 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2014-Nu-7064

Title

Whether the labor cost for the illegal aliens shall be recognized as the extra expense.

Plaintiff

Labor costs for the illegal aliens of the assertion are not recognized as lack of objective evidence.

Related statutes

Article 2 of the Enforcement Decree of Corporate Tax Act

Cases

Supreme Court Decision 2015Du45892 ( October 15, 2015)

Plaintiff-Appellant

00 Electricity Co., Ltd.

Defendant-Appellee

00. Head of tax office

Judgment of the lower court

Seoul High Court 2014Nu70664

Imposition of Judgment

October 15, 2015

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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