상여처분 정당 여부[국승]
Whether a bonus disposition is legitimate
Because it is clear that the provisional payment is not reserved in company as a profit in 2001 of the non-party company, and it is not clear that it belongs to it, the disposition of bonus to the plaintiff who is the representative director of the non-party company is legitimate.
Article 67 of the Corporate Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by