상여처분액을 가공의 이자비용으로 계상한 경우 손금불산입함[국승]
Seoul Administrative Court 2009Guhap40643 ( October 25, 2010)
early 209west1296 ( October 24, 2009)
If the bonus disposal amount is appropriated as interest expenses for processing, non-deductible expenses;
The disposition of income of interest expenses not included in deductible expenses due to the payment of interest expenses incurred in the processing from ordinary deposits is the representative.
2010Nu22575 Disposition of revocation of bonus
Dogsan Incorporated Co.
OO Head of the tax office
Seoul Administrative Court Decision 2009Guhap40643 decided June 25, 2010
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 defendant shall not include 136,785,705 won as interest costs for the year 2006 against the plaintiff on August 8, 2008, and shall revoke the notice of changes in the amount of bonus disposed to the representative of the plaintiff.
1. cite the judgment of the first instance;
The reasons for this Court with respect to this case are as follows. The reasons for this Court’s decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Parts used for cutting.
From the 5th day below the 6th day to the 3th day below, the deletion from the 6th day to the 3rd day.
○ 6 The following shall be added to the "other point that is to be lower than 6 man:
⑤ It is reasonable to view that the Plaintiff, a 1/2 equity right holder of the Plaintiff, received the said money around that time, on the grounds that: (a) the Plaintiff issued a tax invoice stating that he received the money equivalent to 1/2 of the sale price to 01; (b) the return of value-added tax was completed; and (c) only 101 sales price was paid in cash without being deposited into the account for the receipt of the sale price (the witnessB testimony of the first instance court); and (d) 1/2 of the cash paid by 00 in the cash receipt book to 1/2 of the sales price (the witnessB testimony of the first instance court); and (b) the cash paid by 0
2. Conclusion
The appeal is dismissed.