(심리불속행) 유사배당소득 또는 양도소득 해당여부[국패]
Seoul High Court 2018Nu41152 ( August 23, 2018)
(C) whether it falls under similar dividend income or capital gains.
(Summary of the Supreme Court) Where a partnership is dissolved and a partnership is terminated, and a part of the partnership's property is transferred to the partnership members on its account, income accrued therefrom shall immediately belong to the partnership members and shall not be deemed dividend income.
Article 94 of the Income Tax Act: Scope of Capital Gains
2018du56770 The revocation of the disposition rejecting the rectification of global income tax.
AA
a) the Director of the Tax Office
Seoul High Court Decision 2018Nu41152 Decided August 23, 2018
December 27, 2018
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.