제공 용역의 범위가 광범위하고 계속적이며 대가가 거액인 점 등에 비추어 사업소득으로 봄이 타당함[국승]
Seoul Administrative Court 201Guhap39530 (2012.08)
National Tax Service Review Income 2011-0063 (Law No. 19, 2011)
It is reasonable to view it as business income in light of the fact that the scope of service provided is broad, continuous and large amount of consideration.
Considering the fact that the scope of the service provided was wide range and that the service was continuously provided for about one year, and that service fees are large enough to meet four times the annual salary, it is reasonable to see that the Plaintiff’s provision of service to the non-party company was continuously and repeatedly conducted for profit purposes and as business income.
2012Nu2142 Revocation of imposition of global income tax
NoAAAA
Head of Nowon Tax Office
Seoul Administrative Court Decision 2011Guhap39530 decided June 8, 2012
April 16, 2013
May 24, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked.
The Defendant’s disposition of imposition of global income tax of KRW 000,000 for the year 2008 against the Plaintiff on October 1, 2010 (the amount of KRW 000 appears to be a clerical error) is revoked.
1. Quotation of judgment of the first instance;
The reasoning for this Court's explanation concerning this case is as follows, and it is stated in the reasoning for the first instance court's decision, and it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. A portion used for adding or cutting;
•Nos. 12, 15 of the judgment of the first instance court, ", and evidence Nos. 1 to 5 (including paper numbers)" are added to the following:
• Parts 4 to 5 of the first instance judgment shall be filled by the following parts:
(1) Article 19(1) of the Income Tax Act (amended by Act No. 9897 of Dec. 31, 2009, hereinafter the same) provides that business income, 6, and 19(1) of the Income Tax Act (the same shall apply) shall include the following income generated in the corresponding year, and 6, subparagraph 15 of the same Article provides that "income generated from entertainment, cultural and sports-related service business, public service, repair and personal service
Article 29 of the Enforcement Decree of the Income Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 22034, Feb. 18, 2010; hereinafter the same shall apply) provides that the scope of business under each subparagraph of Article 19 of the Act shall be based on the Korea Standard Industrial Classification except as otherwise provided for in this Decree. Meanwhile, Article 21(1) of the Income Tax Act provides that other income shall be defined as follows; 6. 19; 6. (c) provide for remuneration for temporarily providing services falling under any of the following items; 6.0; 2.0; 3. ; 3. ; and 4. ; 1. ; 2. ; 2. ; 3. ; 3. ; 3. ; 3. ; 4; 3. ; 4; 1. ; 4; 4; 3. ; 4; 3. ; and 3. ; 4; 1. ; ; 2. ; 3. ; ; ; ; and 4; ; ; ; and ;
(2) According to the above service contract made between the plaintiff and the non-party company, and the services agreed to be provided by the plaintiff to the non-party company are mainly providing advice on the law for the establishment of the non-party company and the financing and management activities of the non-party company. These services are categorized as 1. 710 under the Korean Standard Industrial Classification (Implementation February 1, 2008), 7120, 120, 7120, 1. Accounting and tax-related service business (for the purpose of providing various legal services on behalf of the client, including litigation, criminal and other cases, advice and consultation, patent rights and other rights, and notarial and arbitration, and 1. 2. 3. 3. 1. 1. 1. 1. 2. 3. 3. 1. 3. 3. 1. .. 1. . .. .. 1. . 3. 3. 3. 1. . . 1. . 2 . . . . . . 3. . . . . . . . . ............ ....... 1 . . . .... ............ ............... ; to provide information to the applicant, or the applicant, or the applicant, or the applicant, or the applicant, or the applicant, or the applicant, or the applicant, the applicant, or the applicant, the applicant, the applicant................................ ....................................................................................... ; ; ; ; ; ; ; ; ;
(3) In light of the following circumstances revealed in full view of the purport of the argument in the above facts, the scope of services provided by the plaintiff to the non-party company was very broad, such as the law on the establishment of the non-party company, and consultation on the financing and management activities of the non-party company, and the plaintiff agreed to receive 000 won in return for the services provided to the non-party company for about one year, and the plaintiff continued to provide services for the period of actual contract. The plaintiff's service fees received from the non-party company are large enough to cover four times the annual salary that the plaintiff received while working as a certified public accountant belonging to the non-party company, and the plaintiff reported OOtech Co., Ltd. and ○○○○○○○○ business income for the purpose of 2008. In light of the above facts, the plaintiff's provision of services to the non-party company is recognized to have continuously and repeatedly conducted the business for the purpose of receiving profits, and thus, it cannot be viewed as temporary and contingent income. Therefore, the plaintiff's assertion is without merit.
3. Conclusion
Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case shall be dismissed due to the lack of reason, and the judgment of the court of first instance shall be justified with this conclusion, and the plaintiff's appeal shall be dismissed. It is so decided as per Disposition.