[소득세부과처분취소][공1985.2.15.(746),211]
(a) The degree of accrual of the income subject to the income tax;
(b) Whether to waive or exempt interest claims already accrued under the Income Tax Act and to deduct income (negative);
A. In order to ensure that income subject to taxation of income tax has been realized, even if it is unnecessary, it shall be determined, even if it is not necessary until it is realized, at least by taking into account the nature, contents, and various actual conditions of each specific right, the right to generate income is considerably mature, confirmed, and specifically determined in light of the possibility of its realization.
B. Even if the interest claim that was incurred at the time was waived or exempted and the registration of creation of mortgage was cancelled, it cannot be a reason to deduct it from the taxable object because it was the waiver of the claim that was established under the Income Tax Act.
(a)Article 28 of the Income Tax Act, Article 57 of the Enforcement Decree of the Income Tax Act;
A.B. Supreme Court Decision 83Nu577 delivered on April 24, 1984 (Ga) 79Nu296 delivered on April 22, 1980
Plaintiff 1 and one other plaintiffs, Counsel for the plaintiff-appellant-gu, Counsel for the plaintiff-appellant
Head of Central Tax Office
Daegu High Court Decision 83Gu211 delivered on April 3, 1984
The appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
The plaintiffs' grounds of appeal are examined.
1. According to the reasoning of the judgment below, on August 18, 1980, the plaintiffs leased 40 million won to the non-party to the above non-party on the basis of the 3% interest rate per month, and the due date on November 18 of the same year, respectively, and the plaintiffs were not able to receive the above leased principal after the due date on August 10, 1981. As security of the above bonds, the plaintiffs received the registration of creation of a neighboring mortgage in the name of the plaintiffs with a maximum claim amount of KRW 100 million on the land and the above ground (16 foot Do hotel building) located in Busan Jung-gu, Busan, as security of the above bonds, with the maximum claim amount of KRW 100,000,000 from the above non-party on January 11, 1982. Since the market price of the above mortgaged real estate was equivalent to KRW 1.9 billion, the plaintiffs' priority right to education was lawful, the above right to obtain the registration of establishment of a mortgage bond under the above 90, etc.
2. In order to ensure that the income subject to the income tax has been realized, even if it is not required until it is realized, it shall be confirmed to the extent that the right to generate income is considerably high and high in terms of its realization. Specifically, it is not always determined uniformly, and it is reasonable to determine whether the right to generate income has been mature and finalized with a certain fact, taking into account the nature, substance, and substance of each specific right and various actual conditions. In this case, according to the above facts found by the court below, the interest claim against the above non-party is considerably high in the possibility of realization within the scope of collateral value of the above collateral unless there are other special circumstances, and the interest claim due for the above non-party shall be deemed to have become mature and finalized, and even after the plaintiffs waiver or exemption of the above interest claim and the registration of the above establishment of mortgage was cancelled, it shall not be a waiver of the right already established under the Income Tax Act, and it shall not be a ground for deduction from the party members (see Supreme Court Decision 8Nu377, Apr. 24, 1984).
3. Therefore, the plaintiffs' appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.
Justices Kim Young-ju (Presiding Justice)