Seoul High Court-2016-Nu-59258 ( December 13, 2016)

(Trial incompetence) If a claim is legally extinguished, the bad debt for the business year in which the date of termination falls.

(Main) The claims to be included in deductible expenses by the disposal of bad debt under the Corporate Tax Act and the Enforcement Decree shall be shown as examples, and if the claims are legally extinguished, they shall be included in deductible expenses for the business year to which the date of termination belongs, regardless of whether they are dealt with as bad debt.

Article 19-2 of the Corporate Tax Act

All appeals are dismissed.

Costs of appeal shall be borne by each party.

원심판결 및 상고이유서와 이 사건 기륵을 모두 살펴보았으나, 쌍방의 상고이유에 관한 주장은 상고심절차에 관한 특례법 제4조에 제1항 각 호에 정한 사유를 포함하지 아니하거나 이유가 없다고 인정되므로, 같은 법 제5조에 의하여 상고를 모두 기각하기로 하여 관여 대법관의 일치된 의견으로 주문과 같이 판결한다.