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最高法院刑事裁定108年度台聲字第108號/聲請人頂新製油實業股份有限公司(不法所得可否扣稅)?
理柏法律稅務包
2022-04-08
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4 minutes
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本集討論犯罪所得,不問成本、利潤,均應沒收(不含已退還予廠商部分),即採總額原則/不應扣除成本
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