대손금의 귀속시기 (심리불속행 판결)[국승]
Article 6 (Judgment without Trial Proceedings)
It cannot be deemed that the debtor has become final and conclusive solely with the fact that he/she was declared bankrupt, and only when the settlement of accounts is settled, a claim that cannot be recovered shall be recognized as necessary expenses.
Seoul High Court 2006Nu2581 ( September 27, 2006)
Article 27 (Calculation of Necessary Expenses) of the Income Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Even if an argument on the grounds of appeal is not included in the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Trial Procedure, or is included in the grounds for appeal, the appeal may be dismissed without examining any further, but the statement of the grounds may be omitted in the judgment (Articles 4 and 5 of the aforementioned Act).
As a result of examining all of the records of this case, the judgment of the court below, and the grounds of appeal, it is evident that the above grounds for non-trial conduct constitute grounds for rejection of the appeal, the appeal is dismissed. It is so decided as per Disposition by the assent