경영권 양도에 적극적으로 협조한 대가로 지급받은 것은 기타소득 중 하나인 사례금에 해당함[국승]
Seoul High Court 2014Nu43594 ( October 17, 2014)
one of the other income, which has been paid in return for active cooperation in the transfer of management rights shall fall under one of the other income rewards.
It is reasonable to view that it constitutes one of the other incomes, not the company, but the individual in return for the resignation of the officer of the company from the transfer of management and the active cooperation in the transfer of management rights.
Article 21 (Other Incomes)
2014du4435 Global income and revocation of such disposition.
IsaA
The Director of Gangnam District Office
Seoul High Court Decision 2014Nu43594 Decided October 17, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
citing the reasoning of the judgment of the court of first instance, the court below recognized the fact that the privateCC, which was the representative director of the BB BB Rental Co., Ltd (hereinafter referred to as the “non-party company”) and the major shareholder, paid 00 billion won to the Plaintiff out of the 00 billion won which was received as the purchase price of the non-party company’s management right and stocks, and determined that the above 0 billion won was paid in return for the Plaintiff’s resignation as an officer of the non-party company in the process of transferring the management right of the non-party company to the non-party company and actively cooperating with the transfer of the management right.
In light of the relevant legal principles and records, the above fact-finding and determination by the court below are just and acceptable, and there were no errors by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal principles as to the
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.