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(영문) 대법원 2016. 03. 10. 선고 2015두59143 판결
(심리불속행) 고철 매출에 따른 매입은 있다고 추정되므로 매입비용은 손금인정됨[일부국패]
Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu43232 ( November 17, 2015)
Case Number of the previous trial
2013west0827 (Law No. 13, 2013)
Title
Since it is presumed that there is a purchase due to the sale of scrap metal, the purchase cost is recognized as deductible expenses.
Summary
In principle, the sales of scrap metal is established by the volume of the purchased scrap metal. Therefore, unless there are special circumstances, the purchase cost is recognized as deductible expenses.
Related statutes
Article 19 (Scope of Deductible Expenses)
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