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(영문) 대법원 2016. 01. 14. 선고 2015두51828 판결

특정 공동사업자가 대납한 납세자 부담의 투자비용은 수익을 얻은 것으로서 익금에 산입됨[일부국패]

Case Number of the immediately preceding lawsuit

Seoul High Court-2014-Nu-49424 ( August 19, 2015)

Case Number of the previous trial

Cho High Court Decision 201Do2844 (O2, 2013.06)

Title

The investment cost of a taxpayer paid by a specific joint businessman shall be included in the gross income as the profit earned.

Summary

Inasmuch as it is reasonable to view that a taxpayer bears a more investment share than that stipulated in the initial contract to a joint business proprietor by taking advantage of the superior position, it is reasonable to see that the taxpayer gains profit equivalent to the same amount by making a specific joint business proprietor pay the investment cost to be paid by the taxpayer in lieu of the specific joint business proprietor, which

Related statutes

Article 11 of the Enforcement Decree of the Corporate Tax Act

Cases

Supreme Court Decision 2015Du51828 Decided revocation of Disposition of Corporate Tax, etc.

Plaintiff-Appellant

-Appellee

AA Corporation

Defendant-Appellee

-Appellant

○ Head of tax office

Judgment of the lower court

Seoul High Court 2014Nu49424 (Law No. 19, 2015)

Imposition of Judgment

2016.014

Text

All appeals are dismissed.

Costs of appeal shall be borne by each party.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by