Seoul High Court-2016-Nu-4936 ( November 30, 2016)

Cho Jae-2015-Seoul Government-772 ( March 19, 2015)

(1) The salary of the employee denied as deductible expenses is not the representative salary for the reason that the employee actually worked.

(1) It is difficult to recognize that the salary, etc. of an employee denied as deductible expenses is paid as the actual salary of the representative who can be recognized as deductible expenses because there is no actual work-related fact.

Article 19 of the Corporate Tax Act: Scope of Losses

2016Du63293 ( March 31, 2017)

Bank of Korea-U.S.

O Head of tax office

March 30, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to be acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed, and it is so decided as per Disposition