법인의 경리 이사가 업무상 횡령한 금액을 사외유출 및 귀속자가 불분명한 것으로 보아 대표자에게 상여처분을 할 수 있는 지 여부[국승]
Daejeon High Court (Cheongju)-2015-Nu-10897 (O7, 2016.09)
Whether it is possible to dispose of bonus to the representative because the amount of occupational embezzlement by the director of the corporation is deemed as the outflow and the person to whom it belongs is unclear.
The plaintiff's assertion is groundless on the ground that the act of embezzlement, even though the accounting of the corporation was embezzled in the criminal judgment, was commenced by the representative director's instructions and embezzlement that the accounting was managed by the representative director's instructions, since the employee has promoted the personal interest of the representative director's illegal act after the outflow of the company.
Article 67 of the Corporate Tax Act
Supreme Court Decision 2016Du52187 Decided change in income amount
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O Head of tax office
Daejeon High Court (Cheongju) Decision 2015Nu10897 Decided September 7, 2016
December 2, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court, or are without merit. It is so decided as per Disposition by the assent of all participating Justices to dismiss
January 12, 2017