Title
(1심판결의 인용)원고가 백ㅁㅁㅁㅁㅁㅁㅁ에 이 사건 선급금을 지급한 것은 경제적인 합리성이 없는 비정상적인 거래인지 여부
Summary
(1심판결의 인용)원고가 백ㅁㅁㅁㅁㅁㅁ에 이 사건 선급금을 지급한 것은 특수관계법인에 금원을 무상으로 대여하여 자금을 지원한 것으로 경제적인 합리성이 없는 비정상적인 거래로 보이고, 이는 구 법인세법 제52조에 해당하여 부당행위계산부인의 대상이 된다
Related statutes
Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation
Cases
Incheon District Court 2019Nu36942 Revocation of Disposition of Corporate Tax Imposition
Plaintiff
○ ○
Defendant
○ Head of tax office
Conclusion of Pleadings
oly 2019.12
Imposition of Judgment
oly 2019.10
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court of the Gu Office is revoked. The defendant's disposition of imposition of KRW 32,168,410 of the corporate tax attributed to the business year 2012, which the plaintiff on July 17, 2017, the disposition of imposition of KRW 41,735,410 of the corporate tax belonging to the business year 2013, and the disposition of imposition of KRW 42,321,30 of the corporate tax belonging to the business year 2014 is revoked.
Reasons
1. Quotation of judgment of the first instance;
The grounds for appeal by the plaintiff are not significantly different from the allegations in the first instance court, and even if the evidence submitted in the first instance court (Evidence A to No. 15 and No. 22) is presented to this court, the fact-finding and decision in the first instance court is justified.
Therefore, the court's reasoning for this case is the same as the reasoning for the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.