해당 금원을 대여하였고 지급받은 금원을 포함하여 대여금을 대여한 것이라고 봄이 상당함[국승]
Suwon District Court 2012Guhap7500 (2013.06)
It is reasonable to deem that the loan was lent including the money received.
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.
Article 16 of the Income Tax Act
2013Nu8600 200 The detailed statement of global income and revocation of disposition of global income in 2005
Gangwon A
port of origin
Suwon District Court Decision 2012Guhap7500 Decided February 6, 2013
September 4, 2013
October 2, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
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.
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.