(심리불속행) 계속적·반복적으로 이루어진 특허권대여료 수입은 사업소득에 해당함[국승]
Seoul High Court-2014-Nu-72493 ( August 20, 2015)
(A) The income from patent rental fees that have been continuously and repeatedly made shall constitute business income.
(C) The term of a patent lease contract is extended for a period of one-half years, and the term of a patent lease contract is extended for a period of one-half years. Thus, the term of a patent lease of this case constitutes a case where the service is provided continuously and repeatedly.
Article 19 of the Income Tax Act
2015du51392 Revocation of Disposition of Imposition of Value-Added Tax, etc.
KimA
Head of Seodaemun Tax Office
Seoul High Court Decision 2014Nu72493 Decided August 20, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.