영업권을 취득하였다거나 폐업으로 인하여 일시 상각되었다고 볼 수 없음[국승]
Seoul Administrative Court-2016-Gu Partnership-7460 (2)
Cho High Court Decision 2015No4545 (O6.21)
It cannot be deemed that a temporary depreciation was made due to acquisition of a goodwill or closure of business.
It cannot be deemed that a business right has been acquired as an intangible asset value, such as excess profit-making, because there was tradition in the business place of this case at the time of receiving the right to operate the business place, or there is no special credit, location condition, or transactional relation.
Article 33 (Non-Inclusion in Necessary Expenses)
2017Nu57297 Global income and revocation of disposition
○ ○
○ Head of tax office
October 26, 2017
November 16, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. The defendant shall be revoked 20 x. 】. 】. The plaintiff 】 20 】 the disposition of imposition of global income tax ○○○○ (including additional tax) for which the year reverts shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning of the judgment of this court is as follows, except for the dismissal or addition of some contents as follows, and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of
Parts to be removed or added.
○ The third 8th 1st eth eth 9th eth eth eth eth eth eth eth eth eth e
The plaintiff x 20 x. x. 】. 】. (20 x 20 x x x x x x x x) which was sentenced to a judgment against the plaintiff x (Seoul Central District Court x x x x x 20 x (Seoul x 20 x x x x x x) which was sentenced to a dismissal of appeal x. x (Seoul x x x x x x x) which was declared final and conclusive by the Supreme Court x 20 x x x x x x x x ). On the other hand, after the judgment of the appellate court of the above case was pronounced, the business registration of the plaintiff x 20 x
○ The term “loan Claim” of 10th of the 7th judgment of the first instance court is regarded as “Loan Claim”.
○ The following shall be added to the second sentence of the first instance court Decision 10:
Article 21 (Other Incomes)
(1) Other incomes are interest income, dividend income, business income, labor income, annuity income, retirement income and income other than capital gains, which are prescribed in the following subparagraphs:
7. Money and other valuables received in consideration of the transfer or lease of mining rights, fishing rights, industrial property rights, industrial information, industrial secrets, trademark rights, business rights (including rights to lease a store prescribed by Presidential Decree), rights incidental to permission to collect earth, sand, and rock, rights to develop and use underground water, and other assets or rights similar thereto;
○ The following shall be added to the next 16th judgment of the first instance court.
Article 94 (Scope of Transfer Income)
(1) Capital gains shall be the following incomes, generated in the relevant taxable period:
4. Income generated from transfer of any of the following assets (hereafter referred to as "other assets" in this Chapter):
(a) Business rights (including business rights deemed to have been transferred along with assets under social norms although they have not been separately assessed and economic benefits derived from obtaining authorization, permission, license, etc. from an administrative agency) transferred along with fixed assets for business (referring to assets under subparagraphs 1 and 2);
○ The following shall be added to the 17th sentence below the judgment of the first instance court.
Article 41 (Scope, etc. of Other Incomes)
(3) The goodwill under Article 21 (1) 7 of the Act shall include the economic benefits derived from obtaining authorization, permission, license, etc. from the relevant administrative agency, but the goodwill transferred along with the fixed assets for business (referring to the assets under Article 94 (1) 1 and 2 of the Act) shall not be included.
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.