법인자금 횡령의 귀속자에게 소득처분[일부국패]
Seoul High Court-2016-Nu-47934 ( November 11, 2016)
Disposal of income to a person who has reverted to corporate funds;
Even if there is a damage claim for the embezzlement fund in the company, if there is an economic interest between the embezzlement and the company, it shall be considered as the outflow from the company, and if there is no economic interest, it shall be deemed as the internal reservation
Article 106 (1) 2 of the Enforcement Decree of the former Corporate Tax Act
2016du62504 Notice of change in amount of income
BBB
AA Head of the Tax Office
oly 2017.17
oly, 2017.16
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 appellant's grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by each party. It is so decided as per Disposition