구 법인세법 제16조 제11호, 구 법인세법시행령 제33조 제2항에서 건설자금리자를 손금에 산입하지 아니하도록 규정한 이론적 근거.
The theoretical foundations of subparagraph 11 of Article 16 of the former Corporate Tax Act and subparagraph 2 of Article 33 of the Enforcement Decree of the former Corporate Tax Act providing the interest during construction shall not be included in deductible expenses.