[법인세부과처분취소][공1987.10.1.(809),1474]
Whether the newspaper publication fee constitutes "expenses directly paid for the transfer of land, etc." under Article 59-2 (3) 2 of the Corporate Tax Act
In disposing of property for non-business use of a bank, as a matter of principle, the newspaper public notice fee paid for the transfer of land, etc. according to the business guidelines of the bank that made the sale method of public sale is recognized as the cost for the transfer of land, etc. under the social norms. Therefore, it shall be deemed as falling under the "cost directly disbursed for the transfer of land, etc." under Article 59-2 (3) 2 of the
Article 59-2 (3) 2 of the Corporate Tax Act
[Defendant-Appellee] Korea Industrial Bank of Korea
The director of the tax office
Seoul High Court Decision 85Gu1086 delivered on October 29, 1986
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal by the defendant litigant are examined.
According to the reasoning of the judgment below, in disposing of property for non-business use, such as real estate acquired through an auction during the process of collecting the loan, the court below established and implemented business guidelines to ensure profitability in order to secure profitability, in principle, that the sale of the property shall be conducted by public auction and shall not be separately requested to the introduction, etc. instead of publicly announcing the sale in daily newspapers in order to enable many people to purchase the property competitively. In accordance with the above business guidelines, the court below decided that the newspaper publication fees paid by the plaintiff in transferring the land, etc. in accordance with the above business guidelines shall be regarded as "expenses directly disbursed for the transfer of the land, etc." under Article 59-2 (3) 2 of the Corporate Tax Act because the cost of the transfer of the land, etc. is recognized as reasonable, and therefore, the judgment of the court below based on the above fact-finding and its recognition shall be justified, and there is no error in the misapprehension of legal principles or incomplete deliberation. It is not justified.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee B-soo (Presiding Justice)