(심리불속행) 상여 처분의 적법성 및 부원원가 인정 여부[국승]
Daejeon High Court (Cheongju)-2018-Nu-1559 ( October 15, 2019)
Cho Jae-2017- Daejeon-4093 ( November 22, 2018)
(D) The legality of the bonus disposition and whether the additional cost is recognized
If a corporation appropriates the cost of processing in the account book, the amount equivalent to the processing cost shall be deemed to have been leaked out of the company, except in extenuating circumstances, and the burden of proving the necessary cost shall be proved by the taxpayer.
Article 19 (Scope of Losses)
2019du4320 The revocation of the disposition to revoke the notice of change in income amount.
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○ Head of tax office
May 15, 2019
September 26, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.