Whether it is legitimate that an interest paid was not paid as losses;

Any interest paid by a corporation for the purpose of financial business to many and unspecified persons for the fraternitys or parts collected shall not be deemed as an interest on a loan under the Corporate Tax Act.

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

The plaintiff's claim is dismissed. The costs of lawsuit are assessed against the plaintiff.

갑 제1호증, 을 제1호증의 1 내지 10의 각 기재에 의하면, 피고가 1990.8.16. 원고 보유의 ㅇㅇ시 ㅇㅇ동 11의2대 148평방미터와 ㅇㅇ시 ㅇㅇ구 ㅇㅇ동 687의29대 162평방미터중 102평방미터(1988.6.30. 현재 총장부가격 금40,684,841,140원)가 법인세법(1990.12.31. 법률 제4282호로 개정되기 전의 것) 제18조의 3 제3항, 같은 법 시행령(1990.12.31. 대통령령 제13195호로 개정되기 전의 것) 제43조의 2 제5항, 같은법 시행규칙(1990.4.4. 재무부령 1818호로 개정되기 전의 것) 제18조 제3항의 규정에 의한 비업무용 부동산으로 보고 관계법령을 적용하여, 원고가 1987사업년도(1987.7.1.부터 1988.6.30.까지)에 콜자금 및 당좌차월에 대한 지급이자중 위 부동산에 해당하는 금9,350,650원(법인세법상의 관계규정에 따라 계산하면 금15,334,537원이 되나 원고가 법인세 신고를 하면서 이중 금5,980,887원에 대하여는 손금산입을 하지 아니 하였다)과 위 부동산 관리비 금165,880원을 손금부인한 후, 그에 해당하는 법인세 금5,592,960원 및 방위세 금901,350원의 부과처분(위 세액중에는 임원상여금3,000,000원을 손금부인한 부분도 포함되어 있는데, 원고는 이를 다투지 아니한다)을 한 사실을 인정할 수 있다.

The defendant asserts that the disposition of this case is legitimate on the grounds of the above disposition and the related Acts and subordinate statutes. The plaintiff is a juristic person established under the Mutual Saving and Finance Company Act and engaged in mutual credit fraternity business, credit installment savings business, discount of small credit loans by installment payments, and discount of bills against the fraternity or installments, and the borrowing of funds from banks or other financial institutions in order to carry out the above business is inevitably accompanied. Thus, the interest paid in relation thereto should be deducted from the total cost, and it should be deducted from the total cost. However, the defendant's disposition of this case is unlawful on the premise that the plaintiff's interest paid in call funds and installments borrowed from other financial institutions is different from the interest paid in installments and installments, and thus, it constitutes interest on loans under Article 18-3 of the Corporate Tax Act.

The purpose of the provision of Article 18-3 of the Corporate Tax Act is to indirectly restrict the use of corporate funds created by capital of another company in order to make speculative profits from real estate transactions by reducing the unreasonable dependence on other capital of the company and inducing management by equity capital, and at the same time, to indirectly limit the use of corporate funds created by capital of another company for the purpose of improving the financial structure of the company, and to regulate the inclusion of tax interest in deductible expenses for the interest paid to the company in order to improve the financial structure of the company. Due to the characteristics of the corporation for the purpose of financial business, the interest paid to the fraternitys or installments collected by many and unspecified persons, who are the business, shall not be regarded as interest on the loan under the above Corporate Tax Act, but the interest paid to the funds raised by the financial institution under pressure due to holding excessive real estate shall not be regarded as interest on the loan under the above Corporate Tax Act, and therefore, if so, it is unfair in the application of the tax law with the ordinary company. Thus, the disposition of this case is justified.

Therefore, under the premise that the disposition of this case by the defendant is unlawful, the plaintiff's claim of this case seeking revocation is dismissed without merit, and the burden of litigation costs is assessed against the losing party. It is so decided as per Disposition.