이 사건 경감세액을 퇴직금으로 사용한 것은 위법함.[국승]
Daegu High Court-2013-Nu-1615 ( October 24, 2014)
The reduced tax amount of this case is unlawful in using it as retirement allowance.
The assertion that the reduced tax amount of this case was used as retirement allowance is paid in violation of the revised guidelines.
Article 106-4 of the Restriction of Special Taxation Act (Reduction of Value-Added Tax for Ordinary Passenger Transport Business Operators)
Supreme Court-2014-Du-4849
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oly 26, 2014
oly 26, 2014
1. All appeals are dismissed.
2. The costs of appeal are assessed against the plaintiffs.
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 under Article 5 of the same Act. It is so decided