폐업할 때에 대여금을 회수하지 아니한 경우 상여로 소득처분함은 적법함[국승]
Chuncheon District Court Gangseo branch branch court 2010Guhap680 ( October 19, 2011)
early 2010 Heavy0581 (Law No. 28, 2010)
If the loan is not collected at the time of closure, the disposal of income is legitimate as a bonus.
(1) If there is no intention to recover the provisional payment from the time when the provisional payment was made to a person with a special relationship, or waivers the collection or is placed in a situation in which it is impossible to recover the provisional payment, it is reasonable to deem that the provisional payment ultimately flows out to a person with a special relationship and ultimately is reverted to the person with a special relationship. Therefore, it
(Chuncheon)201Nu506 global income detailed and revocation of disposition;
XX Kim
Head of Three Tax Office
Chuncheon District Court Decision 2010Guhap680 Decided July 19, 2011
October 12, 2011
November 16, 2011
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of global income tax of KRW 92,903,220 against the plaintiff on December 4, 2009 shall be revoked.
The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.