쟁점상여금을 부외비용으로 인정하지 아니함[국승]
Suwon District Court-2014-Guhap-4895
It does not recognize the issue bonus as an extra expense.
In light of the fact that documents presented by the applicant corporation appear in the internal document prepared by the applicant corporation, and the fact that the payment of the salary is claimed to have been made in cash while paying the bonus to the account, etc., the disposition that the disposition agency did not recognize the disputed bonus as an extra expense is
Article 15 of the Corporate Tax Act
Seoul High Court 2015Nu54522 Revocation of Disposition of Corporate Tax, etc.
East**Industrial Co., Ltd.
The director of the tax office
Suwon District Court Decision 2014Guhap4895 Decided July 22, 2015
October 27, 2015
December 1, 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 is revoked, and the defendant revoked the disposition of imposition of KRW 18,087,340 for the business year 2009, corporate tax of KRW 22,504,160 for the business year 2010, corporate tax of KRW 27,388,240 for the business year 201, and corporate tax of KRW 27,38,240 for the business year 201, and ② tax of KRW 651,730 for the business year 209, as of August 6, 2013, the amount of earned income of KRW 2,447,250 for the business year 201, the amount of earned income of KRW 1,468,380 for the business year 209, ③ the amount of earned income of KRW 27,96,950 for the business year 209, KRW 204, and KRW 371,3747,2013.
1. Quotation of judgment of the first instance;
The court's explanation about the instant case is "paragraph 2 of the reasoning of the judgment of the court of first instance."
In addition to the plaintiff's assertion that the items of "the plaintiff's assertion" are written as follows 2, the remaining parts including "....." are the same as the part of the reasoning of the judgment of the court of first instance. Thus, they are cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Of the reasoning of the judgment of the court of first instance, Paragraph 2 of the same Article applies to the plaintiff's assertion as follows.
A. The plaintiff's assertion
In addition to the amount of KRW 94,855,00, the Plaintiff paid the amount of bonuses of KRW 58,278,70,00 for bonuses of KRW 112,560 for year 209 and performance bonuses of KRW 112,560 for bonuses of KRW 38,390,60 for year 2010, and performance bonuses of KRW 104,295,00 for bonuses of KRW 104,295,00 for year 201, and bonuses of KRW 41,924,260 for year 20, and performance bonuses of KRW 51,06,50 for bonuses of KRW 406,50 for bonuses of KRW 51,00 for year 20 (hereinafter referred to as "non-party bonuses of this case"). The disposition of this case is unlawful on the premise that the Plaintiff did not actually pay bonuses of this case.
3. Conclusion
If so, the plaintiff's claim shall be dismissed due to the lack of reason, and this conclusion shall be delivered to the court of first instance.
Since the judgment is justifiable, the plaintiff's appeal is dismissed. It is so decided as per Disposition.