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(영문) 대법원 2016. 04. 15. 선고 2016두30545 판결
(심리불속행) 법인의 매출누락액은 특별한 사정이 없는 한 매출누락액 전액이 사외로 유출된 것으로 보아야 함[국승]
Case Number of the immediately preceding lawsuit
Seoul High Court-2015Nu-47937 ( December 01, 2015)
Case Number of the previous trial
Cho Jae-2013west 1693 (23 April 2014)
Title
(In the absence of special circumstances, the amount omitted in the sale of a corporation shall be deemed to have been leaked to the extent that the total amount omitted in the sale was leaked.
Summary
(C) If there is any special circumstance that the omission in sales was not leaked out of the company, the legal entity asserting the omission in sales must prove that the omission was not leaked.
Related statutes
Article 19 of the Corporate Tax Act