Busan High Court 2015Nu22035 (Law No. 15, 2016)

(C) The amount of the issue shall not be considered as entertainment expenses, and shall constitute a sales unit cost.

(Main) The purpose of paying the key amount is to promote the smooth progress of transaction relations by promoting friendship among the business parties, and the fact that the key amount has been paid to the owner of a ship who is not a shipping company, which is the direct counter-party to the transaction, cannot be viewed as entertainment expenses. Therefore, the key amount falls under the sales incidental expenses.

Article 19 (Scope of Deductible Expenses)

2016Du33056 Revocation of Disposition of Corporate Tax Imposition

AAA Corporation

○○ Head of tax office

Busan High Court Decision 2015Nu22035 Decided January 15, 2016

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure

Since the appeal is dismissed in accordance with Article 5 of the above Act, the appeal is dismissed.

It is so decided as per Disposition by the assent of all participating Justices.