가공매입 상당액을 가수금 또는 가지급금 회수로 회계처리한 경우 사외유출[국승]
Seoul Administrative Court 2009Guhap3897 ( December 18, 2009)
Seocho 208west 1425 ( October 29, 2008)
In the case of accounting of the processing purchase amount as a provisional payment or a provisional payment, the outflow from the company;
Even if there was no cash outflow at the time of the processing purchase, it is reasonable to view that the processed processing price was out of the company at the time of the half of the processed amount, so the representative shall be deemed to have been out of the company, and there was no error in the disposition imposing the Class A
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 decision of the first instance is revoked. The defendant's disposition of withholding tax on earned income of KRW 12,410,930 for the year 2003, KRW 32,782,830 for the year 2004, and KRW 69,186,260 for the year 2005 shall be revoked.
1. Quotation of judgments of the first instance;
The reasoning of this Court's judgment is the same as that of the judgment of the court of first instance, in addition to any addition or dismissal below.
○ In the second bottom of the first instance judgment, a "disposition of imposition" is regarded as a "disposition of withholding".
○ “Each entry” shall be followed by “each of the 3rd decisions of the first instance court and any of the testimonys of the witnesses of the first instance court shall be added.”
2.In conclusion
The judgment of the court of first instance must dismiss the plaintiff's claim. This conclusion is same, and the plaintiff's appeal is just and there is no ground for appeal of the plaintiff.