(심리불속행) 유상증자로 취득한 주식의 처분손실을 법인세법상 부당행위계산부인 대상으로 보아 손금산입(경정) 거부한 처분은 위법함[국패]
Daegu High Court 2014Nu6877 ( October 23, 2015)
(Incompetence of Hearing) Disposition of stocks acquired by capital increase with consideration shall be deemed as the object of wrongful calculation under the Corporate Tax Act and the disposition refusing to include the loss in deductible expenses is unlawful.
(C) Article 87(1)1 of the Enforcement Decree of the Corporate Tax Act provides that “A person who is in a special relationship under Article 87(1)7 of the Enforcement Decree of the Corporate Tax Act,” but the participation in capital increase with capital increase is an act of economic rationality to avoid the Plaintiff’s managerial risk resulting from the business deterioration of the subsidiary. Therefore, the relevant person with the interest in
Article 88 of the Enforcement Decree of the Corporate Tax Act
2015du56847 Revocation of revocation of revocation of rectification
Korea AAA corporation
Defendant, the Head of the High Population Tax Office
Seoul High Court Decision 2014Nu6877 decided October 23, 2015
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.