Seoul Administrative Court 2012Guhap29240 ( October 15, 2013)

The excessive benefits paid to executive officers of the controlling shareholder, etc. without justifiable grounds shall be deemed as non-deductible expenses.

Where a corporation pays remuneration to an officer who is a controlling stockholder in excess of the amount paid to an officer in the same position without justifiable grounds, the excess amount shall be excluded from deductible expenses, and the internal regulations of the corporation, such as articles of incorporation, do not constitute justifiable

2013Nu10948 Revocation of Disposition of Imposing Corporate Tax, etc.

AA Development Corporation

BB Head of tax office et al.

Seoul Administrative Court Decision 2012Guhap29240 decided March 15, 2013

March 5, 2014

April 9, 2014

1. The plaintiff's appeal is dismissed.

2. The costs of appeal are requested by the Plaintiff.

The judgment of the first instance shall be revoked. Each disposition of the Head of Seocho Tax Office of April 1, 201 (including additional taxes), the corporate tax of 2006 business year of 2006, the corporate tax of 000 won (including additional taxes), the corporate tax of 2007 business year of 2007, and the disposition of the Head of Seoul Regional Tax Office of April 5, 201, the income earner of 2006, the income earner of 2006 of which was KimA as KimA, shall be revoked, respectively.

This court's decision is identical to the reasoning of the judgment of the court of first instance, and thus, it refers to Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.