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(영문) 대법원 2017. 02. 03. 선고 2016두55797 판결
(심리불속행) 누진단수차액을 업무무관가지급금으로 보아 인정이자 상당액을 상여처분의 적법여부[국승]
Case Number of the immediately preceding lawsuit

Daejeon High Court-2016-Nu-11566 ( October 13, 2016)

Title

(A) Whether the difference in the amount of the diagnosis is legitimate as a bonus disposition by deeming the difference in the amount of the diagnosis as a temporary payment from office; and

Summary

(in the original instance) The difference in the overcharged amount paid to a worker who is not a real retired person shall be equivalent to the provisional payment in the office of work.

Related statutes

Article 44 of the Enforcement Decree of Corporate Tax Act

Cases

2016Du55797. Cancellation of notice of change in income amount

Plaintiff-Appellant

○○○○ Hospital

Defendant-Appellee

Daejeon director of the tax office

Judgment of the lower court

Daejeon High Court-2016-Nu-11566 ( October 13, 2016)

Imposition of Judgment

2017.02.03

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Judgment of the lower court

The records of both the Reasons for Appeal and the Reasons for Appeal were examined, but the Reasons for Appeal by the appellant

The argument regarding the procedure of appeal does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

The appeal is dismissed in accordance with Article 5 of the same Act, since it is found that there is no reason or reason to do so;

It is so decided as per Disposition by the assent of all participating Justices.

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