(심리불속행) 채권중개업자가 거주자로부터 채권매입 사실을 입증하지 못하는 경우 이자소득[국승]
Seoul High Court 2010Nu353 ( November 25, 2010)
early 2008west0943 ( October 17, 2009)
(A) If a bond broker fails to prove the fact of the purchase of a claim from a resident, interest income;
(Summary of the Judgment of the Supreme Court) The interest income accrued from the relevant bonds shall be reverted to the Plaintiff in full, as long as it is not proven by the methods prescribed by the Presidential Decree, even if the bonds broker has no actual period of holding bonds,
2011du860 global income and revocation of disposition
OO
○○ Head of tax office
The Seoul High Court Decision 2010Nu353 decided November 25, 2010
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see