Seoul High Court-2018-Nu-74343 ( October 26, 2019)

Cho High Court Decision 2017west0194 ( December 01, 2016)

(In case a corporation pays the income tax of its employees on behalf of the employees and voluntarily appropriates it for recognition of the employees, it is difficult to regard it as a corporation’s ordinary loss.

(2) A summary of the corporation's income tax to be paid by its employees may not be recognized as an ordinary loss of the corporation, since there is no evidence to support that the corporation's income tax to be paid by its employees has been appropriated as the corporation's deductible expenses at will, and there is no evidence to support that

Article 19 (Scope of Deductible Expenses)

Supreme Court Decision 2019Du47315 Decided Corporate Tax Imposition, etc.

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Samsung Head of Samsung Tax Office

Judgment of the court below

Seoul High Court 2018Nu74343

November 14, 2019

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant 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. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition