외국법인 본점으로부터 국내지점에 배부된 본점경비배부액에 대하여 외화환산손익 및 외환차손익을 계상할 수 있는지 여부(소극)
Whether gain and loss on translation of foreign currency or gain and loss on foreign currency transactions can be appropriated, for the amount of the distribution of headquarter expenses, distributed from the headquarter of a foreign corporation to the domestic branch (negative)