담보를 확보하지 못한 상태에서 약정이자 중 지급받지 못한 금액은 실현가능성이 성숙 확정되었다고 할 수 없음[일부패소]
Seoul High Court 2008Nu19057 (Law No. 29, 2009)
National High Court Decision 2005No4461 (Law No. 1.04, 2007)
In the absence of security, the unpaid amount among the parties to the agreement cannot be said to have become final and conclusive.
In order to become an income subject to taxation, the right to generate income should be considerably mature in the feasibility of the realization thereof, but the portion for which the agreed interest was not paid without securing any particular security on the loan claim can not be deemed to have become final and conclusive on the date of payment of interest.
The contents of the decision shall be the same as attached.
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All appeals and supplementary appeals are dismissed.
The costs of appeal and supplementary appeal shall be borne by each party.
쇠鹬 쇠鹬 3000 쇠鹬 3000
The gist of the appeal and the assertion of the grounds of incidental appeal is nothing more than a ground of appeal for the selection of evidence and fact-finding, which belong to the exclusive jurisdiction of the lower court, and thus cannot be a legitimate ground of appeal.
Therefore, all appeals and incidental appeals are dismissed, and the costs of appeal and incidental appeal are to be borne by each losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.