사채업자 이자소득[국승]
Daegu District Court2015Guhap22303 (2016.07.01)
Interest income of bond holders
interest income received by the bond company in excess of the principal shall be subject to income tax.
Article 4 (Classification of Income)
2016Nu5632 global income and revocation of disposition
AA
BB Director of the Tax Office
2016.07.01
2017.04.21
2017.05.26
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 revoked the imposition of global income tax of KRW 25,537,860 for the plaintiff on August 22, 2013; imposition of global income tax of KRW 4,466,658 for the year 2006; imposition of global income tax of KRW 15,97,390 for the year 207; imposition of global income tax of KRW 5,136,70 for the year 2008; imposition of global income tax of KRW 46,430,120 for the year 209; and imposition of global income tax of KRW 32,100,50 for the year 201 (the plaintiff filed a claim against the plaintiff at the trial to reduce the part of global income tax for the year 2006).
1. Quotation of judgment of the first instance;
The reasoning for the court's reasoning for this case is as follows: ① The Court rendered a decision to abolish "the decision to abolish" in Section 7, Section 9 of the first instance court's decision. Accordingly, although CCC appealed appealed with OOOOOOOOO of the court's decision, the OO district court decided to dismiss the appeal on February 25, 201, the above decision became final and conclusive on March 10, 201, and ② "only the circumstance that the court applied for individual rehabilitation" in Section 17, of the first instance court's decision, as stated in the reasoning for the first instance court's decision, except for the revision of Section 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.