(심리불속행)특수관계자와의 거래로 인하여 법인의 소득에 대한 조세의 부담을 부당히 감소시킨 것으로 인정되는 경우 부당행위계산 부인 대상에 해당함[국승]
Seoul High Court-2017-Nu-34188 ( August 25, 2017)
(B) Where it is deemed that the tax burden on the corporation's income has been unjustly reduced due to transactions with a person with a special relationship, such transactions are subject to the rejection of wrongful calculation.
(1) Where it is deemed that a corporation’s tax burden on its income has been unjustly reduced due to transactions with a person with a special relationship, such transactions are subject to rejection of wrongful calculation.
Article 52 of the Corporate Tax Act
Supreme Court Decision 2017Du62068 Decided global income and revocation of disposition
AA
BB Director of the Tax Office
December 13, 2017
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.
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