Incheon District Court-2017-Gu 50946 ( October 27, 2017)

Cho Jae-2016-China3567 ( December 07, 2016)

Whether the recognition of the provisional payment interest can be deemed to have been actually recovered

As long as the payment has been made from the personal account of the representative director to the account of the corporation, it shall be deemed to have been actually collected

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

Incheon District Court-2017-Gu 50946 ( October 27, 2017)

NoteOO

O Head of tax office

13, 2018.13

oly 2018.18

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

○○ 6, 14 pages 14 (the Do newsletter is excluded from the number of pages), however, “households” is difficult to readily conclude that the above provisional payment was made solely for the provision of the principal’s repayment fund, solely on the grounds that some days are closely or coincide with the details of the provisional payment account and of the collection and disposal of accrued interest. Furthermore, it is difficult to conclude that the above provisional payment was made solely for the purpose of providing the principal’s repayment fund.

The following shall be added to the 7th page "no one shall be allowed":

[On the other hand, the judgment of the Suwon District Court 2016Guhap750, May 16, 2017 cited by the Defendant was revoked in the appellate trial on the grounds that Article 11 subparagraph 9-2 (b) of the former Enforcement Decree of the Corporate Tax Act was violated by law, and thus, the judgment in favor of the Plaintiff was rendered (Seoul High Court 2017Nu51572, Jan. 10, 2018) and currently in the final appeal (Supreme Court 2018Du34305)]]

2. Conclusion

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