원고가 손금에 산입한 산업금융채권 이자비용은 수입배당금 익금불산입 배제대상 차입금 이자비용에 포함됨[국승]
Seoul Administrative Court 2014Guhap73029
early 2011west 1047
Interest expenses for industrial finance bonds included in deductible expenses are included in the interest expenses for loans excluded from income dividends.
(1) The Plaintiff’s industrial finance bonds (as stated in the judgment of the first instance court) shall be deemed to be the economic substance of the Plaintiff’s industrial finance bonds by promising the return of the principal and interest at the expiration of a certain period of time on credit or at the expiration of the said period, and shall be deemed to be able to appropriate funds by making use of the industrial finance bonds, and
Gross income of dividends under Article 18-33 of the former Corporate Tax Act
2015Nu5518 Revocation of Disposition of Corporate Tax Imposition
AAA Bank
○○ Head of tax office
Seoul Administrative Court Decision 2014Guhap73029 decided July 16, 2015
December 17, 2015
January 14, 2016
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 imposition of corporate tax of KRW 25,385,864,956 (including additional tax) made by the Defendant to the Plaintiff on December 2, 2010 shall be revoked.
The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil
The plaintiff's appeal is dismissed for lack of reason.