(심리불속행) 가지급금인정이자를 미수이자로 계상한 후 1년이 되는 날까지 회수하지 아니하는 금액은 상여처분함[국승]
Daejeon High Court (Cheongju) 2015-Nu1030, 2016.20
Cho High 2014 Jeon 1962 (O6.30)
(C) The amount which is not recovered by the date on which one year has passed after the temporary payment interest is appropriated as the attempted interest shall be disposed of as bonus.
(b) The representative of the original instance shall be deemed to be reasonable to dispose of the bonus as it is not objectively proven that there is justifiable reason for not recovering the amount which has not been recovered or that the amount has not been recovered by the first anniversary of the date when the interest for the provisional payment was appropriated as
2016du39450 The revocation of revocation of the notice of change in income amount.
0 Construction Co., Ltd.
00. Head of tax office
Daejeon High Court (Cheongju) Decision 2015Nu10330 decided April 20, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by