사무처리 또는 역무의 제공 관련하여 사례의 뜻으로 지급받은 사례금으로 과세처분 적법함[국승]
Seoul Administrative Court 201Guhap43072 (20 April 2012)
Cho High Court Decision 201Do2433 (No. 21, 2011)
The tax disposition is legitimate as a honorarium received in the purport of the case in relation to administrative affairs or provision of services.
(1) The "compensation" under the Income Tax Act should be determined by comprehensively considering the following: (a) the money and valuables paid in the meaning of a case in connection with administrative affairs or provision of services; and (b) the motive and purpose of receiving money and valuables; (c) relationship with the other party; and (d) the amount that the plaintiff received as the meaning of a case in connection with administrative affairs or provision of services; and (e) the tax disposition
2012Nu13049 Revocation of Disposition of Imposing global income tax, etc.
XX Kim
Head of Seocho Tax Office
Seoul Administrative Court Decision 201Guhap43072 decided April 20, 2012
October 18, 2012
November 8, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of global income tax of KRW 000 on April 25, 201 against the plaintiff on April 201.
The reason for the judgment of the first instance is reasonable, and therefore, it is accepted as the reason for the judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act (Provided, That the 5th judgment of the first instance is corrected as the "GangA" from the "GangA.
The plaintiff's appeal is dismissed for lack of reason.