Seoul High Court 2010Nu2892 (2010.30)

(In the case of the accounting of the amount of the processed purchase as a result of a provisional or provisional collection, it must be out of the company.

(Main) It is reasonable to see that the processed amount was discharged from the company at the time of the processing purchase even without cash outflow at the time of the processing purchase. Therefore, the processing amount is deemed to have been discharged from the company, and the representative's bonus is deemed to have been disposed and the disposition imposing the Class A labor income

2010du22375 Labor income detailed and revocation of disposition

〇〇주식회사

〇〇세무서장

Seoul High Court Decision 2010Nu2892 Decided September 30, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,