(심리불속행) 투하자본 회수를 위한 대출금의 지급이자는 필요경비에 해당한다고 봄이 타당함[국패]
Seoul High Court (Chuncheon)-2015-Nu702 (Law No. 21, 2017)
Early High Court Decision 2013J 4681 (Law No. 1284, 2014)
It is reasonable to view that interest paid on loans to recover invested capital constitutes necessary expenses.
(C) The loan interest paid on the debt directly used to obtain the total amount of income shall be deemed to constitute necessary expenses, and the loan interest paid on the debt directly used to obtain the total amount of income.
Article 27 (Calculation of Necessary Expenses of Business Income)
Article 55 (Calculation of Necessary Expenses of Business Income)
2017Du59932 Revocation of Disposition of Imposing global income tax, etc.
AA
BB Director of the Tax Office
Seoul High Court (Chuncheon) Decision 2015Nu702 Decided August 21, 2017
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to be acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition