(심리불속행) 부정한 청탁을 받고 ‘사례금’ 명목으로 받은 금액은 기타소득임[국승]
Seoul High Court 2011Nu5973 (2011.09.07)
early 2010 Heavy2151 (Law No. 1031, 2010)
(A) The amount received under the name of "compensation" in exchange for an illegal solicitation shall be other income.
(Summary of the original trial) The amount received as a "compensation" in response to illegal solicitation is other income, and as long as income has been consumed without returning to the original owner, income has already been realized. Therefore, the disposition imposing tax is legitimate.
2011du23900 global income and revocation of disposition
XX
Head of Suwon Tax Office
Seoul High Court Decision 2011Nu5973 Decided September 7, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final