Whether the cause for bad debt in the event of the debtor's bankruptcy is met and when the bad debt belongs.

It cannot be deemed that the debtor's non-recoverable claim becomes final and conclusive only with the fact that the debtor was declared bankrupt, and only when the settlement of accounts is settled, it is recognized as necessary expenses.

Article 27 (Calculation of Necessary Expenses)

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the imposition of KRW 37,042,00 for global income tax for the year 2004 on July 1, 2004 by the plaintiff.

1. Details of the disposition;

가. 원소는 서울 ○○구 ○○동 76-136에서 '□□□□'라는 상호로 모자제조판매업을 영위하던 중, 2002.7.19 ★★화학주식회사(이하 '★★화학'이라 한다)에게 외상으로 공급가액 99,321,046원 상당의 모자를 공급하였다. 그런데, ★★화학이 2002.11.22. 파산선고를 받았고, 이에 따라 원고는 위 물품대금채권을 연말까지 지급받지 모하였다. 그러자 원고는 2002년 귀속 종합소득세 신고시 '★★화학에 대한 99,321,046원의 물품대금채권(이하 '이 사건의 채권'이라 한다)이 회수불능'이라는 이유로 이 사건 채권액을 수입금액에서 누락하여 신고하였다가, 2004.3.10. 이 사건 채권액을 2002년 귀속 수입금액에 산입하고 같은 금액을 대손금으로 필요경비에 계상하여 수정신고하였다.

B. Accordingly, the Defendant issued a notice of increase in the global income tax of KRW 37,042,00 on July 1, 2004 (hereinafter “instant disposition”) to the Plaintiff on July 1, 2004, on the ground that the bad debt calculated by a revised report cannot be considered as necessary expenses, in cases where sales claims are appropriated as necessary expenses based on the settlement of accounts as bad debt pursuant to the settlement of accounts of the trader.

Each entry in Gap evidence 2, 4, and Eul evidence 1 and 2, unless there is a dispute between the parties to the dispute (applicable to recognition);

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) ★★화학이 2002.11.22. 파산선고를 받음에 따라 회수할 수 없게 됨이 확정된 이 사건 채권은 파산선고를 받은 당해 연도의 대손금에 해당하므로, 이는 필요경비에 산입되어야 한다.

(2) However, at the time of the initial return of global income tax, the Plaintiff arranged the claim amount of this case by offsetting it against bad debts for the convenience of accounting, and the Plaintiff cured the defect by filing a revised return on March 2004. Nevertheless, the instant disposition that did not include the claim amount in necessary expenses is unlawful.

(b) Related statutes;

The reconsideration of the relevant Acts and subordinate statutes in the attached Form.

C. Determination

(1) Article 55 (1) of the Enforcement Decree of the Income Tax Act recognizes bad debts as necessary expenses under subparagraph 16, and Article 55 (2) provides that "the bad debts under subparagraph 16 of paragraph (1) shall be limited to cases falling under any of the following subparagraphs," and subparagraph 1 provides that "the bad debts shall be recovered due to the debtor's bankruptcy, compulsory execution, execution of a punishment, or the discontinuation of the business." However, if the bankrupt is declared bankrupt, all the properties owned at the time of the declaration of bankruptcy constitute the bankrupt estate, and the bankruptcy creditor shall report his claims to the bankruptcy court within a fixed period of time, and receive dividends according to the amount and order confirmed through an investigation at the date of investigating the claims. Thus, the fact that the bankruptcy is declared cannot be deemed to have been recovered only by the fact that the claims cannot be recovered. The amount of claims that cannot be recovered only when the dividends of the bankrupt estate

따라서 이 사건의 경우, ★★화학이 2002.11.22. 파산선고를 받은 사실은 인정되나(갑 제4호증), 이러한 사정만으로 ★★화학에 대한 파산절차를 종료하였음에도 이 사건 채권을 회수할 수 없는 것으로 확정되었다고 보기 어렵고, 갑 제5, 6증의 각 기재만으로는 원고의 주장사실을 인정하기 부족하고, 달리 증거가 없으므로, 원고의 위 주장은 이우 없다.

(2) Article 27(2) of the Income Tax Act provides that “The expenses corresponding to the total amount of income before the pertinent year are determined as necessary expenses only if the expenses are not appropriated as necessary expenses before the pertinent year,” and Article 55(1)16 of the Enforcement Decree of the Income Tax Act provides that “bonds which cannot be recovered due to the debtor’s bankruptcy,” as necessary expenses, shall be deemed as one of the necessary expenses. Therefore, such claims may be recognized as necessary expenses only when the business operator makes a settlement of accounts by appropriating them as bad debts on the ground that it is impossible to recover the claims, i.e., when the business operator makes a settlement of accounts and including them in deductible expenses. On the other hand, if the above amount of claims is not appropriated as bad debts, it shall not be included in deductible expenses.” In this case, there is no evidence to acknowledge that “the amount of claims in this case was appropriated as necessary expenses at the time of settlement of accounts.” In other words, the sales amount submitted by the plaintiff at the tax return for global income tax in 2002 is not appropriated as expenses in the amount of this case.

Therefore, the instant disposition that the Defendant did not recognize the amount of the instant claim as bad debts at the time of rectification of global income tax attributed to year 2002 is justifiable.

3. Conclusion

Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is without merit, and it is so dismissed as per Disposition.

public official law, order of law,

/ Income Tax Act

Article 27 (Calculation of Necessary Expenses) (2) With respect to the expenses corresponding to the total income amount prior to the corresponding year, which are finalized in the corresponding year, only if they are not appropriated as necessary expenses prior to the corresponding year.

(3) Matters necessary for calculation of necessary expenses shall be prescribed by Presidential Decree.

Article 39. (1) The year in which the total amount of the income and the year, etc. to which the necessary expenses belong to the resident shall be the year in which the total amount of the income and the necessary expenses are determined.

(3) In calculating the amount of income for each taxable period, where a resident applies corporate accounting standards which are generally deemed fair and reasonable in relation to the year to which the total amount of income and necessary expenses accrue and the acquisition and evaluation of assets and liabilities, or continuously applies practices, except as otherwise expressly provided for in this Act and the Restriction of Special Taxation Act, the standards or practices of the relevant corporate accounting shall apply.

【The Income Tax Act

Article 55 (Calculation of Necessary Expenses for Real Estate Rental Income, etc. ① Necessary expenses corresponding to the total amount of income in each year of real estate rental income and business income shall be as follows:

16. Bad debts (including those which have not been subjected to a bad debts tax deduction under Article 17-2 of the Value-Added Tax Act from among the accrued amounts of the output tax of the value-added tax which are irrecoverable);

(2) The bad debt under paragraph (1) 16 shall fall under one of the following subparagraphs:

1. Claims which cannot be recovered due to the bankruptcy, compulsory execution, execution of sentence, or the discontinuation of business of the debtor;

m. Corporate Accounting Standards

Article 11 (Preparation Standard of Balance ? Balance Sheet shall be prepared in accordance with the following subparagraphs:

2. Assets, liabilities and capital shall, in principle, be stated on the basis of the total amount, and the whole or part of assets shall not be excluded from the balance sheet by offsetting any item of assets, liabilities or capital;

Article 35 (Standards for Preparing Income Statement shall be prepared pursuant to the following subparagraphs:

1. All profits and expenses shall be properly distributed during the period in which such profits and expenses accrue: Provided, That in principle, profits shall be appropriated as of the time of realization and unrealized profits shall not be included in the calculation of profit and loss of the current period;

2. Profits and expenses shall be clearly classified according to the source of occurrence, and each item of profits and expenses related thereto shall be corresponded and indicated;

3. In principle, profits and expenses shall be stated on the basis of the total amount, and all or part of them shall not be excluded from the income statement by directly offsetting the items of profits and expenses;