조선회사가 중간지급 조건으로 선박을 해체하는 용역을 공급한 경우, 그 용역의 공급시기(= 각 대가를 받기로 한 때) 및 법인소득에 가산될 익금의 귀속년도(= 각 채권이 확정된 사업년도)
Period for the supply of the service of dismantling a ship by a shipbuilding company on the terms of an interim payment (held: when it is decided to receive each price) and the year to which the income to be added to corporate income is attributed (held: the business year in which each bond is confirmed)