Seoul Administrative Court 2009Guhap23525 ( November 19, 2009)

early 207west 5307 (209.04.01)

Whether advertising expenses paid to a specified business entity under a specific condition constitutes entertainment expenses

As the sales volume of the Plaintiff’s packing materials increases due to the increase in the sales volume of the specific company, the partial burden of advertising the products of the specific company for the purpose of increasing the Plaintiff’s sales by a prior agreement with the specific trader cannot be deemed as entertainment expenses.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Claim: The defendant's disposition of imposition of KRW 5,260,076 of corporate tax for the year 2004 against the plaintiff on September 1, 2007 exceeds KRW 27,224,919 of corporate tax for the year 2004; the part exceeding KRW 41,705,116 of corporate tax for the year 2005; the part exceeding KRW 12,839,430 of the disposition of imposition of KRW 2,308,787 of value-added tax for the year 2004; and the part exceeding KRW 122,29,890 of the disposition of imposition of KRW 332,46 of corporate tax for the year 205.

2. Purport of appeal: Revocation of a judgment of the first instance.

1. Quotation of judgments of the first instance;

The reasoning of this court's judgment is as stated in the reasoning of the judgment of the court of first instance except for the following reasons. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2.Terpared parts

For the fifth 7th place of the decision of the first instance court, "for the first 7th place, ○○ Korea, a competitor of the plaintiff, has produced".

Fifth, the first instance court's 5th judgment "in the first instance court's 9th place of business, between the day oil business" added "the first instance court's * an agreement to substitute the first class of kyn oil factoring with the plaintiff's **don container."

The term "the relevant period" will be changed to "the third year" to 8th 5th 6th of the first instance judgment.

3.In conclusion

The plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.