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(영문) 인천지방법원 2016.10.13 2015구합1810
법인세등부과처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff, a legal entity engaging in the shipping transport business, included the processing costs of up to 245,374,145 won in total among January 20, 2009 to December 31, 2009 as shown in the attached Table (hereinafter “the processing costs of this case”) in the account book and recorded the counter account in the account book as a deposit (hereinafter “the accounts of this case”).

B. On December 31, 2009, the Plaintiff substituted the account with the shareholders, executives, and employees’ long-term loans (hereinafter “long-term loans of principal class”) equivalent to the processing costs of the instant case as indicated below.

on December 31, 2009 245,374,145, long-term loans of 245,375, long-term loans of 145, long-term loans of 245, 374,145.

C. The entry details from 2009 to 2013 by the president of the kindergarten for long-term loans of the Plaintiff’s principal class are as listed below.

. The number of representative directors: 1,126,48,130 on January 5, 2009; 180,000 representative directors; 2. 3. The number of semi-processed loans of 170,00,000 representative directors on May 27, 2009; 16,00,00; 150,000 representative directors on June 8, 200; 20. 3. The number of semi-processed loans of 150,000,000 representative directors on June 1, 200; 20. 3. 9. The number of semi-processed loans of 1,56,165; 20. 9. The number of representative directors on June 7, 2009; 20. 3. 9. The number of semi-processed loans of 20,000 representative directors on June 8, 2009;

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