(심리불속행) 법무법인의 구성원 변호사가 제공한 용역에 대한 대가는 특별한 사정이 없는 한 법무법인의 수입으로 보는 것이 원칙임[국승]
Seoul High Court-2018-Nu-32493 ( October 24, 2018)
(In principle, the cost of services provided by a partner attorney-at-law of a law firm shall be regarded as the revenue of the law firm unless there are special circumstances.
(Summary) Although the case was independently accepted and employed by the so-called separate accounting method, it is merely merely an arrangement with respect to the distribution of economic benefits arising from the practice of an attorney-at-law handled by a partner attorney-at-law.
Article 39 (Secondary Tax Liability of Investors)
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 for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by