Seoul High Court-2016-Nu-35412 ( December 02, 2016)

(D) If the corporation is included in the deductible expenses under section 11(7) of the Enforcement Decree of the Corporate Tax Act, the "deductible expenses" on the premise that the "deductible expenses" are legally included in the deductible expenses.

(In 2009, where the returned amount included in gross income in the business year 2009 should not be included in deductible expenses in the business year 2004, it shall not be deemed as gross income in the case of returning illegal inclusion in deductible expenses in the business year 2004.

Article 11 of the Enforcement Decree of the Corporate Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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