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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. The issues of the instant case and the judgment of the court of first instance
A. The issue of the instant case was conducted by the Commissioner of the Busan Regional Tax Office by conducting a consolidated investigation of corporate tax against the Plaintiff, and paying to the owner the amount calculated by a certain ratio of the supply price (hereinafter “market price”) while supplying the product to the shipbuilding company under the condition of the owner’s approval as the reward constitutes entertainment expenses. The Defendant notified the Plaintiff of the amount of corporate tax by adding the amount exceeding the limit of entertainment expenses to deductible expenses. Accordingly, on October 2, 2012, the Defendant imposed KRW 582,122,860, total corporate tax against the Plaintiff for the business year from 2007 to 2011 as listed below.
(hereinafter “Disposition” (hereinafter) Business year 2008 209 340,475,59,590 589,357,062 741,95,218,45,360 746,347,447, 757,57,594,675,675,594,5775,59052,52,4597,162,459,701,27129,294,27165,7207,207,5072,209,509,20721,507,609,509,209,208,36168,2816,2816,208,2816,2816,206,2816,2168,2616,284,28
B. In light of the following circumstances, the court of first instance determined that the key issue amount constituted losses as sales incidental expenses.
(1) The owner of an important vessel, machinery, or equipment, has entered into a contract between the owner of the vessel and the manufacturer of the vessel, as a result of the need to directly compensate the manufacturer of the important vessel, for the defect liability, and there is an economic rationality in the conclusion of the contract, and there is no reason to deny its validity.
In addition, obtaining approval through negotiations with overseas ship owners to supply ship machinery and materials seems to be a practice in the ship supply industry.
(2) The vessel benefits contract shall be made with respect to defects in vessel equipment and materials.