(심리불속행) 가공매입으로 계상된 금액은 그에 상응하는 가공매출금액이 있다하여도 사외유출로 봄[일부국패]
Seoul High Court-2017-Nu-40800 ( August 23, 2018)
(A) The amount appropriated as a result of the processing purchase shall be deemed to be out of the company even if there are corresponding processing sales.
(main point of the original trial) Even if the processing sales are greater than the processing sales, the processing purchases shall be deemed to be the outflow from the company, unless there are special circumstances, and the burden of proof shall be proved to the plaintiff who asserts that
Article 106 of the Enforcement Decree of Corporate Tax Act
The appeal is 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 their arguments on the grounds of appeal by the appellant 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 same Act. It is so decided as per