더욱이 지급이자 손금불산입으로 가지급금의 비율만큼 비용처리가 불가하며, 대손충당금 설정 대상 채권에서 제외되어 법인세가 중복으로 부과됩니다.
Moreover, the cost cannot be handled as much as the ratio of provisional payments, because it is interest paid inclusion in gross revenue, and corporate taxes are levied in duplicate because they are excluded from bonds subject to the allowance for bad debts.