(심리불속행) 수익으로 인식한 SPC에 대한 금융자문수수료 중 미수금 채권부분은 그 권리가 실현의 가능성에 있어 성숙, 확정되었다고 보기 어렵다[일부국패]
Busan High Court-2017-Nu-20798 ( October 25, 2017)
It is difficult to view that the outstanding portion of the financial advisory fee for SPC, which is recognized as profit-making, is mature and finalized in the possibility of realizing the right.
In light of the purpose of legislation of the ex-post request for correction system and the significance, function, and limitation of the right confirmation principle, it is difficult to view that the portion of the outstanding amount of the financial consulting fee for SPC recognized as profit is considerably high and fixed in the possibility of realizing the right in each business year.
Examining the lower judgment 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, and it is therefore dismissed in entirety under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices
Article 14 of the Corporate Tax Act for each business year