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(영문) 대법원 2018. 08. 16. 선고 2018두43217 판결
(심리불속행) 법인의 매출누락은 특별한 사정이 없는 한 매출누락금액 전액이 사외유출된 것으로 보아야함[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-89768 ( December 24, 2018)

Title

The omission of a corporation's sales shall be deemed to have been discharged from the company, except in extenuating circumstances.

Summary

(C) If a corporation fails to enter the income in the account book despite the income from sale, transfer of assets, etc., the full amount of such income shall be deemed to have been leaked, except in extenuating circumstances.

Related statutes

Article 67 (Disposal of Income)

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument regarding the appeal is clearly without merit because it falls under Article 4 of the Act on Special Cases concerning the Procedure for Appeal. Therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.

August 16, 2018

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