(심리불속행) 명도소송 취하의 대가로 받은 합의금은 기타소득의 사례금에 해당함[국승]
Seoul High Court-2017-Nu-54243 ( October 17, 2017)
(A) The agreed amount received in return for the withdrawal of an order-to-be lawsuit shall be deemed to constitute the honorarium of other income.
(In the first instance) The Plaintiff’s received amount constitutes other income honorarium, on the ground that the nature of the money to be paid to the lessee under the summary agreement is an agreement to resolve disputes.
Article 21 of the former Income Tax Act (before January 1, 2012) / [Other Incomes]
2017du67032 Global income and revocation of disposition
Red○ ○
AA Head of the Tax Office
Seoul High Court Decision 2017Nu54243 Decided October 17, 2017
on 31, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition