Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-50537 ( October 27, 2015)
Title
In case of interim settlement of retirement allowances for officers on the grounds of conversion of the annual salary system, the actual amount of retirement allowances is not included in deductible expenses as there is no conversion.
Summary
Where an interim settlement of retirement allowances for officers is made on the grounds of the conversion of the annual salary system, a disposition to pay an amount equivalent to retirement allowances as deductible expenses is legitimate because the actual conversion of the annual salary system
Related statutes
Article 44 of the Enforcement Decree of Corporate Tax Act
Cases
2016Du58533 Revocation of Disposition of Corporate Tax Imposition
Plaintiff, Appellant
AAAAAA Corporation
Defendant, appellant and appellant
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2015Nu50537 Decided October 27, 2015
Imposition of Judgment
March 10, 2016
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by