Case Number of the immediately preceding lawsuit
Daegu High Court 2014Nu5270 ( October 23, 2015)
Title
(In the case of delaying a loan, etc. to be paid by a person with a special relationship without any justifiable reason, the provisional payment shall be made in relation to the business.
Summary
(main point of the original trial) The fact of impossibility of collection cannot be deemed to have been objectively determined because the remaining property is not finalized, and it constitutes a case of delaying loans, etc. to be paid by a person with a special relationship without justifiable grounds, and thus, a provisional payment
Related statutes
Article 45-2 of the Framework Act on National Taxes [Request for Correction, etc.] Article 18-2 of the Corporate Tax Act (Non-Inclusion of Bad Debts in
Supreme Court Decision 2015Du57635 Decided revocation of rectification
[Judgment of the court below]
Defendant-Appellee
○ Head of tax office
The Daegu High Court Decision 2014Nu5270 decided October 23, 2015
Text
The appeal is dismissed.
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. However, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per