쟁점이자는 장기 채무의 현재가치할인차금 상각액과 실질이 동일하므로 손금의 귀속시기는 만기임[국패]
Seoul Administrative Court 2012Guhap9741
early 201Ch 1553 ( December 22, 2011)
The key interest is the same as the amount of the discounted debt estimated by present value of the long-term debt, and thus the period of attribution of losses is maturity
The outstanding amount that is sold and appropriated for the stock exchange-linked deposit product is the discounted value of the deposit (e.g., deposit) and the actual value of the debt before the settlement of the debt is assessed in advance and it is not acceptable to recognize the profit and loss to be realized at the time of the settlement. Thus, even if the depreciation amount was appropriated each year as interest expenses, it shall not be included in the loss at the time of the settlement, and it shall be included in the loss at
Seoul High Court
- Part 5. Ministry of Justice
2012Nu38420 Revocation of Disposition of Imposing corporate tax
AAAAA
BB Director of the Tax Office
Supreme Court Decision 2012Guhap9741 Decided November 9, 2012
October 2, 2013
October 30, 2013
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
On January 3, 2011, the Defendant revoked the imposition of corporate tax of 2005 ○○○○○○○○○○○○○○○○○○○.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of the judgment of this court is as follows, except for the modification or addition of the judgment of the defendant as to the argument that the defendant raised in the trial at the trial at the next time, and therefore, it is consistent with Article 8(2) of the Administrative Litigation Act and the text of Article 420 of the Civil Procedure Act.
On December 31, 2004, each amount of ‘○○○○○○○○○' in the statement of ‘The details of accounting accounts'(A) on the 6th page of 2004, is revised as ‘the derivatives valuation loss', ‘sale option', ‘purchase option', ‘derivatives appraisal profit', respectively.
○○○○○○○ won is respectively revised as “○○○○○○○○○○○○,” respectively, to include the amounts of derivative valuation losses (sale options) and the amounts of derivative valuation profits (purchase options) on the account of derivatives valuation losses (sale options) in the report of “204 business year” as “the details of the report of tax adjustment” on the 7th page.
○ From the bottom of the 9th page, the '○○○○○○' is revised to the '○○○○○○○○’ at the present value.
2. Additional determination
A. The defendant's assertion
“The Defendant is a term deposit with the two-year maturity maturity fixed in linkage with the share price index of the KOSP200, which is a condition with the future uncertainty, and the interest rate was determined on August 14, 2003, before the maturity date of 2005, by satisfying the conditions set forth in the above deposit contract. The Plaintiff settled accounts for each business year of 2003 and 2004, and yet the maturity date has yet to expire, so long as the interest rate of KRW 35,452,232,849 is appropriated as the interest cost of the instant term deposit, the key issue is that the interest rate shall be attributed to the deductible expenses for the business year of 203 or 2004, which is counted as interest expense pursuant to the proviso of Article 70(1)2 of the former Enforcement Decree of the Corporate Tax Act. Therefore, the prior disposition of this case is legitimate.”
(1) Article 40 (1) of the former Corporate Tax Act (amended by Presidential Decree No. 19328 of Feb. 9, 2006; hereinafter the same) provides that "the fiscal year of accrual of earnings and losses for each fiscal year of a domestic corporation shall be the fiscal year which includes the date on which the concerned earnings and losses are settled." Paragraph (2) provides that "the necessary matters concerning the scope, etc. of the fiscal year of accrual of earnings and losses under the provisions of paragraph (1) shall be prescribed by Presidential Decree." Article 70 (1) 2 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 19328 of Feb. 9, 2006; hereinafter the same shall apply) that specifies "the fiscal year of accrual of earnings and losses such as interest paid by the corporation" shall be the fiscal year which includes the date corresponding to the date of revenue under the provisions of Article 45 of the former Enforcement Decree of the Income Tax Act, but where the concerned fiscal year includes the interest and discount amount corresponding to the period already passed as losses, it shall be appropriated for 200 years or 3 years.
(2) However, considering the circumstances cited by the court in the first instance judgment and the purport of the whole evidence adopted by the court in the first instance judgment regarding the ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ KRW 20 billion, the Plaintiff is unable to calculate the interest rate of the 6-year term deposit based on the 1st annual term deposit which was opened on March 25, 200, and the 14% of the 2-year term deposit amount (the 2-year term deposit amount is the 0-year term deposit amount which was appropriated as the 0-year term deposit amount, and the 14% of the 2-year term deposit amount which was appropriated as the 0-year term deposit amount, and the 2-year term deposit amount was appropriated as the 0-year term deposit amount, and the 14% of the 1-year term deposit amount is determined as the 20-year term deposit amount prior to the 3-year term deposit amount.
3. Conclusion
Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.
Judges of the presiding judge
Lighting goods
Judges
Kim Dong-dong Kim
Judges
Professor Sung-sung