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(영문) 서울고등법원 2013. 10. 02. 선고 2013누8600 판결

해당 금원을 대여하였고 지급받은 금원을 포함하여 대여금을 대여한 것이라고 봄이 상당함[국승]

Case Number of the immediately preceding lawsuit

Suwon District Court 2012Guhap7500 (2013.06)

Title

It is reasonable to deem that the loan was lent including the money received.

Summary

Even if the amount paid is included in the loan, and the loan was used or repaid, it is reasonable to view that the loan was lent to the Plaintiff including the amount received.

Related statutes

Article 16 of the Income Tax Act

Cases

2013Nu8600 200 The detailed statement of global income and revocation of disposition of global income in 2005

Plaintiff and appellant

Gangwon A

Defendant, Appellant

port of origin

Judgment of the first instance court

Suwon District Court Decision 2012Guhap7500 Decided February 6, 2013

Conclusion of Pleadings

September 4, 2013

Imposition of Judgment

October 2, 2013

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance is revoked. The defendant's disposition of imposition of the global income tax on April 29, 201, which belongs to the plaintiff on April 201, shall be revoked.

Reasons

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.