손해배상에 해당하는 합의금은 소득세법 제21조 제1항 제17호의 사례금으로서 기타소득에 해당하지 않음[국패]
Busan High Court-2017-Nu21883 (Law No. 13, 2017)
Cho Jae-2016-Divisions-3228 ( December 12, 2015)
The agreed amount of compensation for damages shall not fall under other income as a honorarium under Article 21 (1) 17 of the Income Tax Act.
Since the agreement in this case was received property and mental compensation from those who have infringed copyright, it does not constitute other income as a honorarium under Article 21 (1) 17 of the Income Tax Act.
Article 21 [Other Incomes] of the Income Tax Act
2017du6262 global income and revocation of such disposition.
AA
BB
January 25, 2018
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.