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대법원 2019. 01. 17. 선고 2018두56626 판결
(심리불속행) 법인세법 기본통칙에 따라 그 이후에 지출된 신계약비만을 안분하여 순손익액을 산정함이 타당함[일부국패]
Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-90195 ( August 22, 2018)

Case Number of the previous trial

Cho Jae-2012-west-3538 ( December 12, 2012)


It is reasonable to calculate the net profit and loss in proportion to only new contract costs incurred thereafter according to the General Rules of Corporate Tax Act.


(Summary) Under Article 43 of the former Corporate Tax Act, corporate accounting standards fair and reasonable are generally recognized in order to be the basis for attribution of profits and losses under the Corporate Tax Act by performing complementary functions under the corporate tax law. As such, the new contract expenses, which were disbursed prior to the preparation of the General Rules of the Corporate Tax Act as stated in the new contract expenses clause, cannot be included in the calculation of losses.

Related statutes

Article 43 of the Corporate Tax Act (Application of Corporate Accounting Standards and Practices)

All of the judgment below and the appellate brief examined the records of this case, but both of the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent