beta
(영문) 대법원 2014. 07. 10. 선고 2014두5187 판결

전문적 지식을 활용하여 독립적으로 자문용역을 계속적・반복적으로 수행하였다고 봄이 타당하므로 사업소득에 해당함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu8242 (Law No. 12, 2014)

Case Number of the previous trial

Seocho 2012west 2539 ( October 31, 2014)

Title

It is reasonable to view that advisory services have been performed independently by utilizing professional knowledge continuously and repeatedly, and therefore constitutes business income.

Summary

" insofar as advisory services provided by the plaintiff in relation to the management and tax management have the nature of counseling, supervision, guidance fees, and advisory fees, the defendant's disposition of this case which applied the expense rate of personal services corresponding thereto cannot be deemed unlawful" (the contents of the judgment)

Related statutes

Article 19 of the Income Tax Act

Cases

2014du5187 Global income and revocation of disposition

Plaintiff-Appellant

LAA

Defendant-Appellee

Samsung Head of Samsung Tax Office

Judgment of the lower court

Seoul High Court Decision 2013Nu8242 Decided February 12, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided