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작성일 : 14-10-20 09:40
모닝뉴스2014.10.20
 글쓴이 : 광장리앤고
조회 : 2,476  
   모닝뉴스2014.10.20.hwp (92.0K) [1] DATE : 2014-10-20 09:40:16

2014.10.20.일자의 최신입법예고 판례가 없어 업무에 참고하실 만한 최신조세심판례 2 보내드립니다.

 

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[사건번호] 조심 20131684

[일자] 2014.09.30

[제목] 특정고객에 대하여 면제한 중도상환수수료가 접대비에 해당하지 않는다는 청구주장의 당부

[요약]

쟁점중도상환수수료는 모든 고객에게 적용되는 것이 아니고, 담당부장 등의 승인에 의하여 특정 고객에 대하여만 적용되는 중도상환수수료 면제액으로, 지출의 목적이 기존 고객과의 친목을 두텁게 하여 거래관계를 원활하게 하는데 있는 것으로 보이므로, 명칭 여하에 불구하고 접대비에 해당되는 것으로 판단됨


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[사건번호] 조심 20134653

[일자] 2014.09.30

[제목] 조세피난처에 소재하는지 여부를 판단함에 있어 국조법 17조에 따른 적용이 배제된 사업연도가 ‘최근 3사업연도’에 포함되는지 여부

[요약]

특정외국법인이 현지에서 고정된 시설을 가지고 실질적 사업활동을 영위함으로써 조세피난처 세제를 적용받지 아니하다가 주된 업종의 변경으로 조세피난처 세제 적용대상으로 전환된 경우에,「국제조세조정에 관한 법률 시행령」제30 2항의 당해 법인의 최근 3사업연도란 같은 17 1항의 적용을 받는 법인의 최근 3사업연도를 말하는 것이라고 해석함이 타당하므로, 국조법 17조에 따른 적용대상이 아닌 사업연도를 포함하여 과세한 처분은 잘못임

 

 

오늘도 행복한 하루 되셔요. 감사합니다J

 


DD 18-07-30 16:12
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