회수불능사유가 발생하기 전의 과세연도에 원고가 회수한 이 사건 이자도 이자소득세의 과세대상이 될 수 없음[국패]
Seoul Administrative Court 2013Guhap5710 ( November 12, 2013)
The interest of this case collected by the Plaintiff in the taxable year prior to the occurrence of the cause for impossibility of recovery cannot be subject to the interest income tax.
(1) The Plaintiff’s interest income from non-business rent accrued, but the loan was withdrawn due to the lack of principal, so the interest income from this case collected by the Plaintiff under Article 51(7) of the Enforcement Decree of the Income Tax Act cannot be subject to taxation of interest income tax.
Article 51 (7) of the Enforcement Decree of the Income Tax Act / [Calculation of Gross Income Amount]
2013Nu51611 global income and revocation of disposition
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Head of Seodaemun Tax Office
Seoul Administrative Court Decision 2013Guhap5710 decided November 12, 2013
May 21, 2014
June 11, 2014
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of the global income tax for the year 2006, the global income tax for the year 2007, the global income tax for the year 2007, and the global income tax for the year 2008 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. All of the claims filed by the plaintiff are dismissed.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, which reads "OOOOO" that will become the second below the second below of the judgment of the first instance as "OOO" is the same as the ground of the first instance judgment.
2. Conclusion
The judgment of the first instance is justifiable. The defendant's appeal is dismissed.