특정 공동사업자가 대납한 납세자 부담의 투자비용은 수익을 얻은 것으로서 익금에 산입됨[일부국패]
Seoul High Court-2014-Nu-49424 ( August 19, 2015)
Cho High Court Decision 201Do2844 (O2, 2013.06)
The investment cost of a taxpayer paid by a specific joint businessman shall be included in the gross income as the profit earned.
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
Article 11 of the Enforcement Decree of the Corporate Tax Act
Supreme Court Decision 2015Du51828 Decided revocation of Disposition of Corporate Tax, etc.
-Appellee
AA Corporation
-Appellant
○ Head of tax office
Seoul High Court 2014Nu49424 (Law No. 19, 2015)
2016.014
All appeals are dismissed.
Costs of appeal shall be borne by each party.
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