연구용역비 지출이 업무와 관련없는 가지급금으로 볼 수 있는지 여부[국패]
Daegu High Court 2008Nu168 (No. 23, 2009)
National High Court Decision 2004Gu3994 (Law No. 7.06, 2005)
Whether the disbursement of research service costs can be deemed as a provisional payment unrelated to the business
The amount to be included in the deductible expenses as long as the research expenses are expenses related to the provision of technical services, and even if there is an accounting error that is processed differently from the actual one by pretending the form of payment as the research service expenses, such circumstance alone cannot be deemed as having been paid irrelevant to the business.
The contents of the decision shall be the same as attached.
The appeal shall be dismissed.
The costs of appeal are assessed against the Defendants.
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 under Article 5 of the same Act. It is so decided as per Disposition by the assent