(영문) 서울고등법원 2015. 07. 10. 선고 2014누69053 판결고문활동을 실제 하지 않은 영업고문에 대한 고문료 지급이 사외유출된 것으로 봄[국승]
Seoul Administrative Court-2014-Gu Partnership-3990 ( October 23, 2014)
It appears that the payment of advisory fees to a business adviser who did not actually engage in advisory activities was out of the company.
The representative director shall be deemed to have been discharged from the company as an adviser who has not been actually engaged in the advisory activity, and the representative director shall be treated as bonus and non-deductible expenses
Article 19 of the Enforcement Decree of Corporate Tax Act
2014Nu69053 Revocation of Disposition of Corporate Tax Imposition
AAAA Corporation
BB Director of the Tax Office
Seoul Administrative Court Decision 2014Guhap3990 decided October 23, 2014
July 10, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The disposition of imposition of KRW 4,80,000 out of the corporate tax of KRW 13,423,800 for the business year 2010 against the Plaintiff on April 12, 2013 and KRW 7,376,820 out of the corporate tax of KRW 137,040,320 for the business year 201 shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is based on the reasoning of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the
��제4면 제20행의 "판단된다" 다음에 "[원고는 이 사건 변론 종결일 이후에 CCC이 원고의 영업고문으로서 활동하면서 공사수주 등의 업무를 수행하였다는 사실에 관한 증거자료로서 확인서, 다이어리, 통화상세내역서 등을 제출하고 있다. 그러나, 위와 같은 자료들이 CCC이 이 사건 당시 원고의 영업고문으로서 원고에게 근로를 제공하였고, 그에 대한 대가로 '이 사건 노무비 등'이 CCC에게 지급되었다는 점을 입증할만한 객관적인 자료가 된다고 보기 어렵다(통화기록 상세내역은 이 사건 당시가 아니라 2015.경의 것이다).]"를 추가한다.
2. Conclusion
Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.