beta
Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-6369 ( October 14, 2015)
Case Number of the previous trial
Cho-2013-west-0493 ( October 27, 2013)
Title
(C) If the interest on the loan of a corporation is borne by the corporation, the loan shall be deemed the loan of the corporation.
Summary
(Main) Where a corporation bears interest on a loan from a financial institution, such loan shall constitute a loan of the corporation even if the representative director uses the loan.
Related statutes
[Real Taxation] Article 4 of the Corporate Tax Act
Cases
Supreme Court-2015-Du-42169 ( March 13, 2015)
Plaintiff and appellant
Co.*
Defendant, Appellant
*The Director of the Tax Office
The third instance decision
National Rotations
Imposition of Judgment
August 13, 2015
Cases
2015-Du-42169 Revocation of Disposition of Corporate Tax Imposition
Plaintiff-Appellant
Co., Ltd 】】
Defendant-Appellee
】 director of tax office
Seoul High Court Decision 2014Nu63369 decided April 14, 2015
Imposition of Judgment
August 13, 2015
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
The lower judgment and the appellate brief examined all of the records of this case, but the allegation on the grounds of appeal by the appellant does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.