(심리불속행) 수익이 확정되지 않은 미수금 채권을 익금에 산입할 수 없음[일부국패]
Busan High Court-2017-Nu-20781 ( March 15, 2018)
(C) No outstanding claim may be included in the gross income, for which no profit has been determined.
It is difficult to see that there was income generated because it cannot be deemed that the claims for financial consulting fees of the savings bank were considerably mature and finalized in each business year due to the possibility of realizing such rights.
Article 14 of the Corporate Tax Act for each business year
2017du69366 revocation of disposition of imposing corporate tax, etc.
The Bankruptcy Trustee of ○ Savings Bank, Inc.
○ Head of tax office
on October 15, 2018
All appeals and supplementary appeals are dismissed.
The costs of appeal and the costs of appeal shall be borne by each party.
The records of this case, the judgment of the court below, and the grounds of incidental appeal were examined. However, the grounds of appeal by the appellant and the grounds of incidental appeal by the incidental appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are recognized as groundless. The grounds of incidental appeal are all dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition