Busan High Court 2014Nu20162 (Law No. 16, 2014)

Persons subject to bonus disposal for outstanding loans at the time of the closure of a corporation

1. If a corporation discontinues its business, any outstanding claim shall be disposed of to the representative at the time of the closure, not to the representative at the time of occurrence of the claim, and if the representative at the time of the closure is merely the representative at the time of the closure and there is a different real representative, it is reasonable to dispose of the bonus to the de facto representative, regardless of the title

Article 67 of the Corporate Tax Act

2014du37511 global income and revocation of disposition

KimA

〇〇세무서장

Busan High Court Decision 2014Nu20162 Decided May 16, 2014

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by

September 4, 2014

Justices Lee In-bok

Justices Min Il-young

Justices Park Poe-young

Jeju High Court Decision 201Na1548