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(영문) 대법원 2010. 01. 14. 선고 2009두16992 판결

연체차임 면제소득에 대해 명의대여 또는 명의도용 이라는 주장의 당부[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2008Nu23087 (Law No. 28, 2009)

Case Number of the previous trial

Seoul Administrative Court 2007Guhap24210 ( July 16, 2008)

Title

The legitimacy of the assertion that the exemption from overdue rent is name name or fraudulent name theft on the income from overdue rent

Summary

In accordance with the profit from debt exemption, it is argued that high-amount income tax, depending on the profit from debt exemption, lent the name of the plaintiff's partner with respect to the taxation disposition, and the actual partner of the income exempted from delinquency, is justified.

The decision

The contents of the decision shall be the same as attached.

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition