Inasmuch as a corporation did not enter the bill account received for the collection of credit account receivable in the bill account, it is not clear that the settlement and attribution process is not confirmed and that there is omission in sales equivalent to the face value (negative)

In the event that any bill or check received by a juristic person for the collection of credit sales is entered in cash immediately as settlement is made on the due date, and any non-payment refusal bill or check is returned and disposed of by return, the fact that the bill or check was dealt with outside without entering the account for the receipt of the bill or check in the account for the receipt of the bill or check is insufficient to track and confirm the process of settlement and reversion, and the taxation disposition that was made by a juristic person is unlawful.

Article 9 of the Corporate Tax Act

Gold Co., Ltd.

Head of Dong Busan District Office

Daegu High Court Decision 87Gu199 delivered on September 27, 1989

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

The court below held that it was unlawful for the defendant's taxation disposition on the sole basis of the fact that the plaintiff company's failure to keep the bill or check in the account of the non-party company to receive the bill or check in an irregular manner, and that it did so in the situation of the non-party company, such as the original adjudication, and that part of the bill or check was received by the non-party company's collection of the loan to the non-party company, the representative director of the plaintiff company, and that the non-party company's representative director of the non-party company was received by the non-party company's collection of the loan (the above non-party company's name and the representative director of the non-party company's company's representative director of the above company's company's representative director of the company, and the bill or check received for the collection of the credit sales of the plaintiff company's company's company's company's company's credit was deposited immediately as settlement due to the due date, and the non-party's bill or check was in an irregular manner.

According to the records, the above measures of the court below are just and acceptable, and there is no violation of the rules of evidence, incomplete deliberation, or misapprehension of the legal principles, such as the theory of lawsuit. There is no ground for appeal.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Yong-dong (Presiding Justice)