Case Number of the immediately preceding lawsuit
Busan High Court-2017-Nu-23957 (Law No. 11, 2018)
Title
It is true that sales proceeds have been reverted to the representative, unless there is a special reason that they are nominal debts, even if the accounts are accounted for in the provisional account.
Summary
(In the event that the sales amount is not entered in the account book, it shall be deemed to be the whole outflow from the company, and special circumstances that it is not the outflow from the company shall be proved by the claimant, and even if the sales amount is kept in cash as a provisional payment, it shall be deemed to have been reverted to the representative, unless there is any special circumstance that it is a nominal processing obligation. Therefore, the representative'
Related statutes
Article 67 (Disposal of Income)
Cases
2018Du45787 The revocation of the disposition of bonus disposition;
Plaintiff-Appellant
AAAAA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Busan High Court Decision 2017Nu23957 Decided May 11, 2018
Imposition of Judgment
2018.13
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices