Supreme Court bars tax deduction for illegal insurance commissions
The court ruled that fees paid to unregistered recruiters violate public order and cannot be counted as business expenses.
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Bills, rulings and constitutional decisions, tracked from the record.
The court ruled that fees paid to unregistered recruiters violate public order and cannot be counted as business expenses.
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The court found that calculating withdrawal fines using the most expensive unit violates the principle of interpreting ambiguous contract terms in favor of consumers.
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The court said that a financial investment product market includes venues with the appearance of trading, regardless of whether actual transactions occur.
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The court ruled that a tax authority's assessment remains valid even if the debt was not reported before a rehabilitation plan was approved.
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The court ruled that legal actions concerning bankruptcy estate assets must name the trustee as the defendant rather than the debtor.
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The court said that individuals appealing victim protection orders must receive notice of filed records to ensure they can present a defense.
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The court clarified that extending a rental contract constitutes estate management rather than a disposition of assets.
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The court found that while the practice is undesirable, it does not automatically invalidate a verdict unless defense rights were essentially infringed.
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The court determined that lawsuits filed by executives challenging their own disciplinary actions serve individual interests rather than the collective benefit required for higher court fees.
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The court overturned a lower ruling that had accepted alternative documents as valid security for suspending compulsory execution in case 2025Gu1024.
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The court clarified that insurance subrogation covers only the payout amount, leaving the driver's deductible intact for separate recovery based on the other party's fault ratio.
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The court affirmed that commissions paid to overseas affiliates for jointly mediating financial investment products do not count toward the taxable revenue base.
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The court clarified when a co-owner occupying shared land is considered to be holding it on behalf of other owners.
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The court ruled that agreements setting unrealistically short scheduled hours to bypass legal wage floors are invalid under the Minimum Wage Act.
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The court ruled that correction orders cannot prohibit future infractions if the original violation has already ceased and its illegal effects resolved.
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The court held that assets restored through a fraudulent transfer cancellation belong to the bankruptcy estate if insolvency proceedings begin before individual enforcement ends.
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The court found that a receiver's payment to multiple secured creditors based on a rehabilitation plan did not constitute unjust enrichment despite priority claims.
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The court ruled that under the old law, only entities with explicit or implicit labor contracts bear the obligation to negotiate with unions.
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The court determined that amendments excluding compensatory gifts from legal reserve calculations take immediate effect in ongoing lawsuits.
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The court found that ambiguous contract terms regarding document corrections should be interpreted in favor of tenants, requiring the state-backed insurer to cover losses incurred during administrative delays.
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The court ruled that scientific evidence lacks binding power if the chain of custody and potential for manipulation are not rigorously proven.
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The court ruled that awarding unlisted shares directly to a non-involved spouse often creates unfair risks due to valuation difficulties and lack of market liquidity.
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The court ruled that Indonesian law, not British law, governs the validity of an oil stake transfer and placed the burden of proof on tax authorities.
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The court found that municipalities retain supervisory duty over private operators running community care facilities under contract.
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The court acquitted a hospital executive who shouted an obscenity at a protester, establishing that spontaneous anger-driven speech lacks the intent to damage social reputation required for conviction.
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The court found that automatically subtracting one hour from overtime pay for part-time civil servants working during normal hours violates their right to equality.
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The court held that general price changes over time must be considered when determining special circumstances for property valuation, placing the burden of proof on tax authorities.
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The court clarified that receiving contributions from other insurers does not block an insurer's right to seek damages from a liable third party.
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The court held that using over-the-counter derivatives to place manipulative orders violates capital market laws if those orders lead directly to trades in listed securities.
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The court overturned a lower conviction, citing changed social norms and the artistic nature of standard tattoo procedures.
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