Busan High Court-2017-Nu-22824 ( December 06, 2017)

The assertion that the accounting has been adjusted in the form of an accounting as the occurrence of the provisional payment to the representative director or the counter-reguination of the difference between the cash price and the cash balance in the account book is not reliable.

(Summary of the original trial) Although it is required for a taxpayer to prove that the occurrence of the provisional payment to the representative director is processed, the taxpayer's assertion that the difference between the cash amount and the cash balance in the account book is not reliable, the assertion that the provisional payment against the representative director was adjusted in the account as an accrual or counter-inform of the provisional

Article 28 (Non-Inclusion of Interest Paid in Loss)

Article 52 of the Corporate Tax Act: Denial of Wrongful Calculation

The appeal is 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 were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition