(심리불속행) 법인 차입금에 대한 이자를 법인이 부담한 경우 해당 차입금은 법인 차입금에 해당[국승]
Seoul High Court-2014-Nu-6369 ( October 14, 2015)
Cho-2013-west-0493 ( October 27, 2013)
(C) If the interest on the loan of a corporation is borne by the corporation, the loan shall be deemed the loan of the corporation.
(Main) Where a corporation bears interest on a loan from a financial institution, such loan shall constitute a loan of the corporation even if the representative director uses the loan.
[Real Taxation] Article 4 of the Corporate Tax Act
Supreme Court-2015-Du-42169 ( March 13, 2015)
Co.*
*The Director of the Tax Office
The third instance decision
National Rotations
August 13, 2015
2015-Du-42169 Revocation of Disposition of Corporate Tax Imposition
Co., Ltd 】】
】 director of tax office
Seoul High Court Decision 2014Nu63369 decided April 14, 2015
August 13, 2015
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
The lower judgment and the appellate brief examined all of the records of this case, but the allegation on the grounds of appeal by the appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.