가공매입에 따른 비자금 조성 금액이 반환된 경우 사내유보로 볼 수 없음[국패]
Seoul High Court 2009Nu3172 (Law No. 23, 2010)
National High Court Decision 2005J 3141 (Law No. 9, 2007)
If the amount of funds raised following the processing purchase has been returned, it shall not be deemed internal reserve.
The disposal of income shall not be deemed as internal reserve unless the processing purchase amount was returned to the corporation as stated in the details of the raising of the non-financial expense, after being notified of the tax investigation or after being notified of the correction, and unfairly collected amount of outflow from the company.
The contents of the decision shall be the same as attached.
All appeals are dismissed.
Costs of appeal shall be borne by each party.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized as groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided