종합소득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
1. The reasons why the court accepted the judgment of the court of first instance for this case are as follows, except where the defendant added the following judgments as to the contents asserted in the court of first instance to the corresponding part, and thus, it is consistent with the reasoning of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of
2. Additional matters to be determined;
A. Defendant’s assertion 1) Even if the Plaintiff’s act of receiving an agreement from the Defendant Nonparty’s 300,000 won or more constitutes damages for not more than 300,000 won, it should be deemed that the Plaintiff’s act constitutes an honorarium following the withdrawal of the complaint. 2) The Plaintiff’s act of receiving such agreement from the Defendant’s Claimant is deemed to have continuity and repetition to the extent that it can be sufficiently seen as business activities in light of its
On the other hand, the plaintiff's act is a commercial activity that continuously and repeatedly requested to pay agreed money in return for avoiding criminal disadvantage because it is possible to cause damage to himself/herself.
Therefore, such an agreement shall be deemed to constitute “business income”.
B. In addition to the overall purport of the arguments in the evidence Nos. 1 and 1, 2, 10, 11, and 12 of the evidence Nos. 1 and 9-1, it can be acknowledged that the amount the Plaintiff received from the complainants suspected of violating the Copyright Act as agreed money was not uniform from KRW 50,000 to KRW 2,000,000. The amount of damages recognized by the Plaintiff in the damages claim lawsuit filed by the Plaintiff on the ground of copyright infringement is not uniform from KRW 300,00 to KRW 3,000,000,000. The amount of consolation money recognized by H, the copyright holder of the novel “G,” in the damages lawsuit filed by the Plaintiff against the infringers of his copyright, is not uniform from KRW 100,00 to KRW 2 million.
According to the above facts of recognition, the plaintiff is from the defendant.