강연이 사업성이 있는 경우 사업소득으로 과세함[국승]
Seoul Administrative Court 2008Guhap14548 ( November 26, 2008)
National High Court Decision 2007Du2469 ( October 14, 2008)
If the lectures have business feasibility, they shall be taxed as business income.
It is reasonable to see that it was conducted as part of continuing and repeated business activities aimed at profit by social norms, not contingent or temporary activities, and as part of other business activities.
The contents of the decision shall be the same as attached.
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 KRW 10,530,120 on global income tax for the plaintiff on March 7, 2007, which belongs to the year 2005.
The reasoning for the court's explanation on this case is as follows: the evidence presented by the plaintiff at the trial, and in particular, even if the result of the plaintiff's question at the trial, the lecture service performed by the plaintiff is part of the continuous and repeated business activities aimed at earning profits by social norms, and the income derived therefrom is "business income under Article 19 (1) 15 of the former Income Tax Act (amended by Act No. 7837 of Dec. 31, 2005)" and it is the same as the statement in the column of the reasoning for the judgment of the court of first instance, except for addition to the fact that it is insufficient to reverse the judgment of the court of first instance, since it is the business income under Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.