종합소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition of some contents as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The third part of the judgment of the court of first instance that is dismissed or added shall be from the 9th to the 8th part of the judgment as follows.
【Plaintiff was sentenced to a judgment against February 7, 2013 (Seoul Central District Court 2012Gahap76015), and the appeal court dismissed the appeal on October 17, 2013 (Seoul High Court 2013Na16581), but the appellate court rendered a judgment dismissing the appeal on August 13, 2015 (Supreme Court 2013Da89938). Meanwhile, after the judgment of the appellate court of the instant case was rendered, the registration of the Plaintiff’s name was revoked ex officio on December 6, 2013, and the Plaintiff closed its business after the revocation of the registration of the business on December 6, 2013 (Seoul Central District Court 2012Gahap76015).
The following shall be added to the second sentence of the judgment of the first instance.
Article 21 (Other Incomes) (1) Other incomes shall be incomes, other than interest income, dividend income, business income, labor income, annuity income, retirement income, and capital gains, as prescribed in the following subparagraphs:
(i)The following in the first instance judgment No. 10th 16th e.g., the transfer or lease of the right incidental to the permission to collect earth, sand, and rock, the right to develop and use underground water, and other similar assets or rights and the money received in consideration of such transfer or lease, etc.:
4. Assets falling under any of the following items (hereafter referred to as "other assets" in this Chapter):
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