(심리불속행) 원고들이 이자명목으로 수령한 각 투자원금의 10% 상당액은 실질적 의미의 이자소득에 해당함[국승]
Seoul High Court 2013Nu48134 (Law No. 24, 2014)
(Presiding to Trial) The amount equivalent to 10% of the principal of each investment received by the plaintiffs as interest name constitutes interest income in substantial meaning.
(Summary) Even if the Plaintiffs re-investment the amount including interest for each transaction, each individual contract is separate and independent, and as long as the Plaintiffs received all principal and interest pursuant to an individual contract during each taxable period and realized interest income in a conclusive manner, the amount equivalent to 10% of each invested principal constitutes interest income.
Article 45 (Receipt Date of Interests)
2014Du40845 Revocation of Disposition of Imposing capital gains tax
1. GaB 2. GaB 3.CC 4.ND 5.E 6.F
1. 2. HH Head of the GG Tax Office 3. II
5.K Head of J Tax Office:
Seoul High Court Decision 2013Nu48134 Decided July 24, 2014
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by