Whether it is possible to dispose of income with recognized contributions

The amount included in the gross income shall not be considered as the gross income, and even if it is deemed as the gross income, since it was paid as construction expenses to the subcontractor for the business, it cannot be disposed of as an accepted contribution to the representative.

Seoul Administrative Court Decision 2004Guhap37079 Decided October 19, 2005

Article 94-2 of the Enforcement Decree of the Corporate Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The argument in the grounds of appeal is without merit, and it is so decided as per Disposition under Articles 4 and 5 of the Act on Special Cases concerning the Procedure of Appeal.

Attachment: Seoul Administrative Court 2004Guhap37079 ( October 19, 2005)