경영기획실의 운영에 소요된 경비는 그룹의 공동경비에 해당함[국승]
Seoul High Court 2011Nu38997 (2012.06.08)
early 208west2602 ( December 10, 2010)
the expenses required for the operation of the management planning office shall be the common expenses of the group.
The management planning office or the restructuring coordination office that the company operated by the plaintiff company performed the duties of the related companies in the group, and since the duties of the restructuring coordination office are not essentially different from the duties of the existing management planning office, the instant expenses required for the operation of the management planning office fall under the group's common expenses.
2012Du16305 Revocation of Disposition, etc. of Imposition of Corporate Tax
XX Stock Company
head of Sung Dong Tax Office
Seoul High Court Decision 2011Nu38997 Decided June 8, 2012
November 29, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
The lower court determined that: (a) the lower court determined that: (b) based on the following reasons: (c) the management planning office, operated by the Plaintiff, is presumed to have been performing the duties of coordinating and supporting the duties of affiliated companies in the XX group; (b) the Plaintiff’s management planning office is presumed to have been performing the duties of coordinating and supporting the duties of affiliated companies in the XX group; (c) the group support division performing duties of coordinating and managing the duties of affiliated companies in the XX group is necessarily required; (d) the name of the company’s management planning office was changed from the Plaintiff’s management planning office to the independent restructuring headquarters; and (d) the Plaintiff’s major shareholder was the president of the XX group for the period during which the Plaintiff was not registered as the Plaintiff’s representative director; and (d) the Plaintiff’s management planning office appears to have been operating the management planning office under the direct control of the Plaintiff’s affiliated companies; and (e) the Defendant’s management planning office’s expenses required for the operation of the above management planning were not in excess of the ratio of the Plaintiff’s sales amount.
In light of relevant laws and records, the judgment of the court below is just, and there is no error of law such as incomplete hearing as otherwise alleged in the ground of appeal.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.