(심리불속행) 유류대금채권 대여를 부당행위계산 부인대상으로 볼 수 없음[국패]
Daejeon High Court 201Nu66 (Law No. 18, 2011)
Cho Jae-chul208 Before 3653 ( November 25, 2009)
(A) The lending of oil payment claim cannot be deemed to be subject to the rejection of wrongful calculation.
(Summary) The Plaintiff’s act of exempting interest while lending the amount equivalent to the oil payment claim to a person with a special relationship through the spot support contract and the repayment deferment agreement for ten years is difficult to be deemed to be an abnormal situation that lacks economic rationality in light of sound social norms and commercial practices, and thus, the disposition imposing corporate tax on the person with a special relationship subject to the rejection of unfair calculation is unlawful.
2011Du22532 Revocation of revocation of disposition of imposing corporate tax
AAAAAA Corporation
Head of Busan District Tax Office
Daejeon High Court Decision 2011Nu66 decided August 18, 2011
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,