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(영문) 부산고등법원 2018.12.21 2018누22920
법인세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning for this part of the reasoning of the judgment of the court of first instance is the same as that of the corresponding part of the reasoning of the judgment of the court of first instance. Thus, the reasoning for this part is cited by Article 8(2) of the Administrative Litigation Act and the main sentence

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion B and C, on June 28, 2015, intended to convert the benefits into the annual salary system and not receive the retirement benefits in the future. Accordingly, the Plaintiff completed the interim settlement of the retirement benefits (hereinafter “instant interim settlement of accounts”) by paying the retirement allowances of KRW 2,873,456,287 to B and C in accordance with the provisions on the payment of retirement allowances for officers.

Therefore, although the interim retirement allowance of this case should be included in the calculation of losses, the disposition of this case denying it is unlawful.

B. Since the attached text of the judgment of the court of first instance of the relevant statutes is as stated in the relevant statutes, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

C. 1) B and C’s status is a company established by converting the Plaintiff into a private business entity, and B is a representative director or representative director up to the date of incorporation, and C is a shareholder of B from March 31, 2006 to the date of appointment of the Plaintiff in the year of 2015, and was appointed as the Plaintiff’s internal director on March 21, 2017. B and C’s salary change details. Article 34(1) of the Plaintiff’s articles of incorporation provides that the Plaintiff shall be determined by the resolution of the general meeting of shareholders. Accordingly, on February 4, 2008, the Plaintiff held a temporary general meeting of shareholders on February 4, 2008, set the monthly salary amount of 12,00,000 won for the representative director B’s monthly salary amount, 14,000,000 won for annual salary amount, 10,000,000 won for director and auditor’s annual salary amount, 200,16,7016.7.20.0

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