(심리불속행) 특수관계자가 발생시킨 사고로 지급받은 보험금이 손해액을 초과하여서 부당행위계산 부인규정 적용할 수 없음[국패]
Seoul High Court-2016-Nu-32208 ( August 24, 2016)
Seocho 2013west 2604 ( October 22, 2014)
(Trial Disorder) The provision of denial of wrongful calculation shall not apply because insurance money received due to an accident caused by a person with a special relationship exceeds the amount of loss.
(Trial Disorder) The provision on the denial of wrongful calculation shall not apply to a claim for damages due to the absence of a claim for additional damages against a person with a special relationship in excess of the amount of insurance proceeds received due to an accident caused by a person with a special
Article 52 of the Corporate Tax Act
2016Du50495 Revocation of Disposition of Corporate Tax Imposition
AAAAA
Samsung Head of Samsung Tax Office
December 15, 2016
1. All appeals are dismissed.
2. The costs of appeal are assessed against each party.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the chief of the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all of the appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are to be borne by each party. It