정부로부터 출연금을 받은 경우 수입금액 귀속시기[국승]
Changwon District Court 2010Guhap365 ( October 13, 2011)
Cho High Court Decision 2010Da1360 ( October 23, 2010)
Where the Government has received contributions, the time when revenue amounts accrue.
(1) If the Government receives a subsidy under the pretext of its contribution for the expenses required for technology development, the contribution shall be included in the revenue amount for the taxable year including the day on which the notice of grant of the contribution was received, but if it receives a subsidy in consecutive order by the agreement without any separate notice of grant, the contribution shall be included in the revenue amount for the taxable year including the day on which it
2011Nu815 Global Income and Revocation of Disposition
The AA
○ Head of tax office
Changwon District Court Decision 2010Guhap3365 Decided January 13, 2011
May 13, 2011
June 17, 2011
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of global income tax on April 12, 2010 by the defendant against the plaintiff on April 12, 2010 shall be revoked.
The reasons are as follows, except for the inserting "........" into the following, the reasons for the judgment of the court of first instance are as stated in the reasons for the judgment.
Thus, the judgment of the court of first instance which dismissed the plaintiff's claim is just and dismissed.