Seoul High Court 2015Nu53437 ( January 21, 2016)

2014west 1250 (No. 13, 2014)

(Trialless Conduct) Construction costs fall under capital expenditures, excessive payment rentals, labor costs in excess of labor costs in joint business places, and overseas travel expenses shall be excluded from deductible expenses.

(main point of the trial) The excessive amount of personnel expenses in the joint business place shall be excluded from the deductible expenses, and the construction expenses shall be applied immediately as they fall under capital expenditures, and the excessive amount of expenses paid to the specially related persons shall be applied by the wrongful act and the overseas expenses shall be excluded from the deductible expenses.

Article 26 (Non-Inclusion of Excessive Expenses in Deductible Expenses)