Whether a bonus disposition, the use place of which is unclear, is legitimate, which has been transferred at a low price to a third party not specially related.

Since 100 million won which has been transferred at a low price to a third party has reduced unfairly corporate tax, it is legitimate to determine the disposal of bonus.

Article 45-2 (Request for Correction, etc.)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.