Seoul High Court-2016-Nu-79184 ( August 11, 2017)

(Refluence of Hearing) The disposition of exclusion of bonuses without bonus standards from deductible expenses and denial of transactions by disguised enterprisers is legitimate.

(main point of view) The bonus is merely a form of bonus paid according to the criteria for the payment of benefits determined by the articles of incorporation, the shareholders' general meeting, or the board of directors, even though it is the actual monetary nature of the bonus, and the disposition denying the transaction of the disguised enterpriser is legitimate.

Article 43 of the Enforcement Decree of Corporate Tax Act

2017Du59680 Revocation of Disposition of Imposing Corporate Tax

AA Publication Co., Ltd.

Head of Mapo Tax Office

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of any statement in the statement in the statement not timely filed) were examined. However, the grounds of appeal are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are deemed groundless. Thus, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per