Whether it is recognized as deductible expenses for labor expenses calculated in two categories;

In cases where a specialized company for soil and construction works calculates labor expenses paid by adjusting each daily wage less than the actual wage in order to avoid withholding taxes through withholding taxes, in order to meet the actual labor expenses paid by the specialized company for soil and construction works, whether such expenses are included in the calculation of double calculated labor expenses.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed. 2. The costs of lawsuit are assessed against the plaintiff.

1. Details of the disposition;

The following facts are not in dispute between the parties:

The Plaintiff Company, as a specialized company in Saturdays and non-public corporations, included the labor cost of KRW 984,406,00 in the portion reported as deductible expenses at the time of filing a corporate tax return for the business year of 1991 (from January 1, 1991 to December 31, 199), and included the amount of KRW 95,281,00 in the account book (hereinafter the key labor cost). The Defendant calculated the income by non-deductible the amount of income from non-deductible the amount of income, by disposing of the amount recognized and disposed of to the representative, and then disposing of it to the effect that the Plaintiff issued each disposition of imposition of corporate tax and income tax for the business year of 191 (from January 1, 1991 to December 31, 199) as stated in the purport of the Plaintiff’s claim.

2. Determination on the lawfulness of the instant disposition

A. In the process of employing a large number of workers at the Plaintiff’s 17 construction sites in 191 and conducting construction by dividing them into six parts, and disposing of the labor expenses in lump sum under the responsibility of the head of Ban, each daily wage is adjusted not to exceed 35,000 won per day, which is less than the actual wage, in order to avoid withholding of Class A labor income tax on the wages of a daily worker at a duty-free shop under the responsibility of the head of Ban. Therefore, in order to meet the actual labor expenses paid, the number of the workers increased by using the code of double entry, etc. in double entry, etc. in order to meet the actual labor expenses paid, the key labor expenses are only counted as two double, and thus, the Defendant’s disposition of this case, which was treated as the recognition of the representative, is unlawful.

그러므로 우선 쟁점노무비가 실제로 근로자들에게 노임으로 지급되었는지의 점에 관하여 살피건대, 노무자에게 실제로 지급한 일용노임의 액수에 관한 장부상의 증빙이 없음을 원고가 자인하는 이상, 갑 제6,8호증, 갑 제9호증의1 내지 23, 갑 제11호증의1,2, 을 제2호증의1 내지 17의 각 기재와 증인 윤ㅇㅇ의 증언만으로는 이를 인정하기 부족하고 달리 이를 인정할 증거가 없다.

Therefore, the cost of labor for the double appropriated issue cannot be recognized as deductible expenses, and since it is unclear when the company's funds were illegally leaked, it shall be deemed as belonging to the representative pursuant to Article 32 (2) and (5) of the former Corporate Tax Act (amended by Presidential Decree No. 4804 of Dec. 22, 1994) and Article 94-2 (1) 1 of the Enforcement Decree thereof (amended by Presidential Decree No. 14470 of Dec. 31, 1994). Thus, the defendant's disposition of this case is lawful.

3. Conclusion

Therefore, the plaintiff's claim is without merit, and it is so decided as per Disposition.

December 8, 1995