2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

Defendant on January 9, 2014, with respect to the Plaintiff on January 9, 2014, KRW 51,687,377 attributed to the year 2009, wherein the income earner was constituted AA.

The notification of change in income amount and the notification of change in income amount of 215,000,000 won attributed to year 201 shall be revoked.

A. The Plaintiff paid approximately KRW 38,141,058,550 on 133 occasions to A, a representative director from the business year 2008 to the business year 2012, as a juristic person running a construction business in 415, as a juristic person, at 00:0:00 .00 .00 . 00 . 00 . 00 ., and included the interest recognized as to the provisional payment in the account for the attempted proceeds on the corporate account, and reported and paid the annual corporate tax

B. On January 9, 2014, the Defendant: (a) notified the Plaintiff of the change of income amount of KRW 51,687,377, and KRW 215,00,00 (hereinafter referred to as “each of the instant dispositions”) collected in cash during the business year 2009, which was collected in 2009, out of the amount appropriated as interest accrued for the provisional payments that the Plaintiff paid to AA; and (b) notified the Plaintiff of the change of income amount of KRW 215,00,000,000 (hereinafter referred to as “instant disposition”) that was not recovered substantially by the first anniversary of the end of each business year; and (c) requested the disposal of the income as bonus by the Central Tax Office of China, which was notified of the change of income amount of KRW 51,687,377, the income amount of KRW 200,00 for the year 201 (hereinafter referred to as “instant disposition”).

C. On March 26, 2014, the Plaintiff filed an appeal with the Director of the Tax Tribunal against the instant disposition, but the said claim was dismissed on June 30, 2014.

[Ground for recognition] Unsatisfy, Gap evidence 1 to 3, Eul evidence 1

Each entry, including lot number, hereinafter the same shall apply), the whole purport of the pleading

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The Plaintiff entered into a monetary loan agreement with the representative director AA, and collected in cash within one year from the end of the business year to which the date of occurrence of the agreement, or indicated the difference between the revenue and expenditure accrued for a certain period on the account book as the provisional payment for the representative director, and then increased the amount of the provisional payment by appropriating some of them as the recognition interest rate, and then appropriating the increased portion as to the increased portion as the interest rate, so the Plaintiff’s claim is not substantially recovered or renounced, and thus, the instant disposition was unlawful, even if each of the instant amounts was deemed to have not been actually recovered by the date when one year elapsed from the end of the business year.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

1) The former Corporate Tax Act (amended by Act No. 10907, Jul. 25, 2011; hereinafter the same)

Article 28 (1) provides that "interest on loans shall not be included in deductible expenses for the purpose of calculating the amount of income of a domestic corporation for each business year," subparagraph 4 (b) provides that "the provisional payment made to a specially related person under Article 52 (1) shall be prescribed by Presidential Decree without connection with the business of the relevant corporation," and Article 11 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 23589 of Feb. 2, 2012) provides that "profit under Article 15 (1) of the Act shall be prescribed in any of the following subparagraphs unless the former Enforcement Decree of the Corporate Tax Act and this Decree otherwise prescribes that "the provisional payment under Article 28 (1) 4 (b) of the Act and interest thereon (hereafter in this Article referred to as "interest on loans") shall be included in deductible expenses, and where it is impossible to collect the amount of interest on bonds and obligations without any justifiable ground prescribed by Ordinance of the Ministry of Strategy and Finance by no later than the date on which no special relation is recovered" under Article 28 (1).7 (b).

2) In light of the contents and purport of the above provision, the following circumstances can be acknowledged as bearing the overall purport of the pleadings in light of the health care unit, evidence as mentioned above, evidence as mentioned above, evidence as stated in Gap evidence as well as evidence Nos. 4 through 11, and evidence Nos. 2 through 4, i.e., ① the Plaintiff’s representative director to lend money with the representative director A, but the Plaintiff agreed to pay interest within one year from the end of the business year to which the date of occurrence of the interest occurred, and submitted a monetary transaction agreement (Evidence No. 6 and 9) as evidence. However, in light of the fact that the Plaintiff did not prepare a special agreement as to the interest on the provisional payment other than the amount of this case, it is doubtful whether the agreement was actually concluded between the Plaintiff and Kim Jong-ho, and ② the amount equivalent to the interest on the provisional payment with the representative director’s deposit account as stated in the Kim Jong-ho’s account to verify the objective evidence of the Plaintiff’s failure to collect the amount of each of this case’s global income from the Plaintiff’s account.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so ordered as per Disposition.

partnership.

Relevant statutes

��구 법인세법(2011. 7. 25. 법률 제10907호로 개정되기 전의 것)

Article 28 (Non-Inclusion of Interest Paid in Calculation of Losses)

��다음 각 호의 차입금의 이자는 내국법인의 각 사업연도의 소득금액을 계산할 때 손금에 산입하지 아니한다.

4. Of interest on loans paid during each business year by a domestic corporation which acquires or holds any of the following assets, the amount calculated, as prescribed by Presidential Decree (limited to interest on loans equivalent to the value of the relevant assets):

(a) Assets falling under subparagraph 1 of Article 27:

(b) Provisional payments, etc. prescribed by Presidential Decree to a person with a special relationship under Article 52 (1) without connection with the business of the relevant corporation;

Article 52 (Disliability of Evaluation of Wrongful Acts)

��납세지 관할 세무서장 또는 관할지방국세청장은 내국법인의 행위 또는 소득금액의 계산이대통령령으로 정하는 특수관계에 있는 자(이하 특수관계자 라 한다)와의 거래로 인하여 그 법인의 소득에 대한 조세의 부담을 부당하게 감소시킨 것으로 인정되는 경우에는 그 법인의 행위 또는 소득금액의 계산(이하 부당행위계산 이라 한다)에 관계없이 그 법인의 각 사업연도의 소득금액을 계산할 수 있다.

��제1항을 적용할 때에는 건전한 사회 통념 및 상거래 관행과 특수관계자가 아닌 자 간의 정상적인 거래에서 적용되거나 적용될 것으로 판단되는 가격(요율��이자율��임대료 및 교환 비율과그 밖에 이에 준하는 것을 포함하며, 이하 이 조에서 시가 라 한다)을 기준으로 한다.

��내국법인은 대통령령으로 정하는 바에 따라 각 사업연도에 특수관계자와 거래한 내용이 적힌 명세서를 납세지 관할 세무서장에게 제출하여야 한다.

��제1항부터 제3항까지의 규정을 적용할 때 부당행위계산의 유형 및 시가의 산정 등에 관하여 필요한 사항은 대통령령으로 정한다.

��구 법인세법 시행령(2012. 2. 2. 대통령령 제23589호로 개정되기 전의 것)

Article 11 (Scope of Earnings)

Earnings under Article 15 (1) of the Act shall mean those referred to in any of the following subparagraphs, unless otherwise prescribed by the Act and this Decree:

9의 2. 법 제28조 제1항 제4호 나목에 따른 가지급금 및 그 이자(이하 이 조에서 가지급금등 이라 한다)로서 다음 각 목의 어느 하나에 해당하는 금액. 다만, 채권��채무에 대한 쟁송으로 회수가 불가능한 경우 등 기획재정부령으로 정하는 정당한 사유가 있는 경우는 제외한다.

(a) Provisional payments, etc. not recovered until the date on which the special relationship under Article 87 (1) is extinguished (excluding the interest included in gross income under item (b));

(b) Where the special relationship under Article 87 (1) is not extinguished, and the interest on provisional payments under Article 28 (1) 4 (b) of the Act is not recovered by one year from the end of the business year which includes the date on which the interest is generated, the interest thereon.

��구 법인세법 시행규칙(2012. 2. 28. 기획재정부령 제266호로 개정되기 전의 것)

Article 6-2 (Reasons for Excluding Provisional Payments from Calculation of Gross Income)

영 제11조 제9호의2 각 목 외의 부분 단서에서 채권��채무에 대한 쟁송으로 회수가 불가능한 경우 등 기획재정부령으로 정하는 정당한 사유 란 다음 각 호의 어느 하나에 해당하는 경우를 말한다.

1. 채권��채무에 대한 쟁송으로 회수가 불가능한 경우

2. Where assets equivalent to claims to be recovered are offered as security by a specially related person or bonds are secured by compulsory execution of properties owned by a specially related person;

3. Where the person holds a debt that may offset the relevant claim.

4. Other cases where it is deemed reasonable to fail to recover money due to reasons similar to those referred to in subparagraphs 1 through 3.

Article 56 (Calculation of Interest Income Amount Subject to Withholding Tax)

법 제73조의 규정을 적용함에 있어서 차입금과 이자의 변제에 관한 특별한 약정이 없이 차입금과 그 차입금에 대한 이자에 해당하는 금액의 일부만을 변제한 경우에는 이자를 먼저 변제한 것으로 본다. 다만, 비영업대금의 이익의 경우에는 ��소득세법 시행령��제51조 제7항의 규정을 준용한다.

��구 소득세법 시행령(2012. 2. 2. 대통령령 제23588호로 개정되기 전의 것)

Article 51 (Calculation of Gross Amount of Income)

��법 제16조 제1항 제11호에 따른 비영업대금의 이익의 총수입금액을 계산할 때 법 제70조에 따른 과세표준확정신고 또는 법 제80조에 따른 과세표준과 세액의 결정��경정 전에 해당 비영업대금이 제55조 제2항 제1호 또는 제2호에 따른 채권에 해당하여 채무자 또는 제3자로부터 원금 및 이자의 전부 또는 일부를 회수할 수 없는 경우에는 회수한 금액에서 원금을 먼저 차감하여 계산한다. 이 경우 회수한 금액이 원금에 미달하는 때에는 총수입금액은 이를 없는 것으로 한다.