(심리불속행) 폐업시 회수를 포기한 것으로 봄이 상당한 가지급금에 대해 대표이사에게 상여로 처분함은 타당함[국승]
Daegu High Court 2012Nu820 (201.02.01)
Cho High-depth 201Gu0450 ( October 13, 2011)
It is reasonable to treat a reasonable provisional payment as a bonus to the representative director, which is deemed to have waived recovery at the time of closure of the business.
It is reasonable to see that the provisional payment was waived at the time of closure of business, and it is reasonable to see that it was out of the company and reverted to the plaintiff who is the representative, unless there are special circumstances.
2013du5807 Global income and revocation of disposition
KimAAAA
Head of the Tax Office
Daegu High Court Decision 2012Nu820 decided February 1, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment of the court below, the appellate brief, and the records of this case, 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 Appellate Procedure, or are recognized to be groundless, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final