반복적 거래한 대여금의 비영업대금의 이자소득과세시 납세의무의 구분[국승]
Daegu High Court 2014Nu4932 ( August 17, 2015)
Cho High-depth2012Gu5199 (2013.05.06)
Classification of liability to pay interest income from nonbusiness loans repeatedly traded;
In the absence of special circumstances, the interest income shall be deemed to exist on a loan if there are bonds already collected and extinguished for loan transactions with several lending dates, and it is unlawful to determine whether there is interest income in comparison with the total collection amount and the total principal of the loan.
Article 17 of the Value-Added Tax Act
Supreme Court Decision 2015Du50658 Decided global income and revocation of disposition
AA
BB
National Rotations
December 10, 2015
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