(심리불속행)채권자와 채무자가 서로 다른 경우 상계처리할 수 없음[국승]
Busan High Court-2013-Nu-10185 ( October 10, 2015)
(A) If the creditor and the debtor are different, it shall not be offset.
(b) The disposition of this case which was imposed on corporate tax for this reason is legitimate since it is apparent that the creditor and the debtor have omitted the recognition interest on the provisional payment from 2009 to the representative director, etc., and that the provisional payment had been omitted from the tax adjustment of the interest paid on the provisional payment in the office of business.
Article 28 (Non-Inclusion of Interest Paid in Loss)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition