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Case Number of the immediately preceding lawsuit
Busan High Court-2015-Nu11892 (Law No. 04, 2016)
Title
(A) A revised report on expenses shall be filed with the prior knowledge that a correction would be made and the amount of outflow from the company shall be recovered after the revised report is filed.
Summary
(Summary of the original instance) The disposition of income shall not be deemed as internal reserve because it falls under the case of inclusion of the amount out of the company with prior knowledge that the correction would take place, as it does not collect expenses by voluntary efforts, but the revised report shall be filed with the content that the expenses would not be included in the calculation of the amount of the processing expenses.
Related statutes
Article 106 (Disposition of Income)
Cases
Supreme Court Decision 2016Du40245
Plaintiff-Appellant
△△ Co., Ltd.
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court (Chowon) Decision 2015Nu11892 Decided May 4, 2016
Imposition of Judgment
2016.08.25
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent