Seoul Administrative Court-2014-Gu Partnership-17234 ( October 26, 2015)

(1) if a substantial portion of a loan to a person with a special interest is not repaid, such loan shall constitute a provisional payment without business

(The same as the judgment of the court of first instance) where an effort is not made to repay without being repaid a significant portion of the amount loaned to a person with a special relationship, it constitutes a provisional payment without any business affairs and thus the non-deductible expenses of paid interest and the disposition of inclusion in the gross income

Article 28 of the Corporate Tax Act: Denial of wrongful calculation under Article 52 of the Corporate Tax Act

2015Nu50285 Revocation of Disposition of Corporate Tax Imposition

OOOO

O Head of tax office

November 12, 2015

December 17, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The disposition of imposition of KRW 0,000,000 for the business year 201 that the Defendant rendered to the Plaintiff on November 14, 2013 and KRW 00,000,000 for the business year 2012 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court is as follows: (a) it is reasonable to see that the reasoning of the judgment of the court of first instance corresponds to the reasoning of the judgment of the court of first instance, except to add “(s) No. 14, 15, and evidence No. 16-1, and 2 submitted by the court of first instance” to “(s)” (s). Therefore, it is reasonable to cite it pursuant to Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.