Seoul High Court 2010Nu22575 (Law No. 23, 2011)

early 209west1296 ( October 24, 2009)

(D) The cost of processing is lawful as bonus disposal to the representative director.

(In the case of calculating the cost of processing in the account book, unless there are special circumstances, the profit of the corporation equivalent to the processing cost shall be deemed to have been leaked out of the company, and the bonus disposal to the representative director is legitimate, considering that the amount paid in cash as interest falls under the processing cost that has been discharged from the company and it

2011du7724 Disposition of revocation of bonus

○ Stock Company

○ Head of tax office

Seoul High Court Decision 2010Nu22575 Decided February 23, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Inasmuch as the Plaintiff did not state the grounds of appeal in the petition of appeal and did not submit the appellate brief within the statutory period (the appellate brief submitted by the Plaintiff was received on April 27, 201), Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, Article 5 of the Act on Special Cases Concerning the Procedure for Appeal in the Supreme Court is decided as per Disposition.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,