Daejeon High Court 2014Nu10453 (2014.09.04)

(Indecent Conduct) The act of the Plaintiff’s repayment of the borrowed debt constitutes the outflow of the company.

(2) The court below held that the act of discharging the above loan debt against the plaintiff with the money in this case does not constitute the outflow from the company as an act of useful the plaintiff's property or funds, and it does not constitute the act of withdrawing from the company from the beginning.

Article 67 of the Corporate Tax Act; Article 106 of the Enforcement Decree of the Corporate Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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