법인세 경정거부처분취소 등
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
(c) interim settlement of a retirement allowance may be made upon a request for interim settlement of a retirement allowance;
(5) The continuous service years in the calculation of a retirement allowance shall be calculated from the date of the settlement of accounts when a full-time officer who has interim settlement of a retirement allowance retires.
5) On December 26, 2014, the Plaintiff held a temporary general meeting of shareholders on December 26, 2014, to amend the articles of incorporation concerning the payment of remuneration and retirement allowances for executives, and the regulations on the payment of retirement allowances for executives (hereinafter
The purpose of Article 1 (Purpose) of the Regulations on the Payment of Retirement Allowances for Officers is to stipulate the basic contents of retirement allowances to be paid to directors and auditors under the provisions of Article 33 of the Articles of Incorporation. The term "executive officers" in Article 2 (Definition of Officers) refers to the directors and auditors appointed at the general meeting of shareholders. The term "retirement allowances for executive officers" in Article 3 (Methods of Calculation of Retirement Allowances) = daily average wages*30 days**(repaid *)/365 days of payment rate of retirement allowances for executive officers = 4.0 5.0 4.0 0 0 0 5.0 4.0 0 0 0 0 5. 0 0 0 0 5. 0 0 0 0 1 3.0 0 0 1 2.0 0 0 1 (Calculation of Re-paid Period) shall be calculated as 30 30 days in the calculation of their holding term
(6) In the payment of retirement allowances under the provisions of Article 6 (Application of Minority), the same shall apply retroactively from the time when the first officer was appointed. The evaluation of the achievements of the officers under Article 7 (Application of Evaluation of Official Rate) may be made at the general meeting of shareholders that the payment of retirement allowances shall be made by adjustment within the range of 【 50% of the payment rate of retirement allowances. This provision (Enforcement Date) shall enter into force on December 26, 2014. (6) The Plaintiff and B entered into a contract for the remuneration of officers on December 31, 2014, and the main contents are as follows:
Article 3 (Term of Contract) The contract shall be between January 1, 2015 and December 31, 2016 (two years), and the contract shall be extended by both parties.