계속성과 반복성이 있는 강연료는 사업소득으로 보는 것임[국승]
Seoul Administrative Court 2008Guhap35484 ( November 26, 2008)
Seocho 208west 1558 (O4, 2008)
It is that strong fuels with continuity and repetition are regarded as business income.
It is reasonable to view that the lectures performed by the Plaintiff were conducted as part of the continuous and repeated business activities aimed at profit by social norms, not contingent or temporary activities, and as part of other business activities.
The contents of the decision shall be the same as attached.
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. Each disposition of the Defendant rendered against the Plaintiff on March 1, 2008, including KRW 18,708,470, global income tax of KRW 17,851,20, global income tax of KRW 17,851,20, global income tax of KRW 15,224,090, global income tax of KRW 15,224,090, and global income tax of KRW 5704,480 for the year 2006.
The reasoning for the court's explanation on this case is as follows: the evidence presented by the plaintiff at the trial, and in particular, even if the result of the plaintiff's question at the trial, the lecture service performed by the plaintiff is part of the continuous and repeated business activities aimed at earning profits by social norms, and the income derived therefrom is "business income under Article 19 (1) 15 of the former Income Tax Act (amended by Act No. 7837 of Dec. 31, 2005)" and it is the same as the statement in the column of the reasoning for the judgment of the court of first instance, except for addition to the fact that it is insufficient to reverse the judgment of the court of first instance, since it is the business income under Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.