Seoul High Court 2011Nu23957 (Law No. 15, 2012)

Seocho 2010west 2410 ( November 29, 2010)

(C) A loan to a person with a special relationship at a low price without connection with his/her business as a selective recipient.

(C) If the loan interest rate of 6% per annum is lower than the interest rate of 9% per annum while lending the provisional payment paid to a person with a special relationship who operates a taxi transport business without connection with the business of the corporation, it constitutes wrongful calculation and calculation of wrongful calculation, so the recognized interest rate is to be included in the calculation of unlawful calculation, and the disposition of the loan interest to be imposed by non-inclusion of corporate tax

2012du6599 Revocation of disposition, such as corporate tax,

AAAAA Corporation

Head of the Geumcheon Tax Office and one other

Seoul High Court Decision 2011Nu23957 Decided February 15, 2012

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal and it is recognized that there is no ground, and all appeals are dismissed under Article 5 of the same Act. It is so decided as per