(심리불속행) 임차인이 받는 건물명도 대금은 위약금으로써 기타소득에 해당함[국승]
Seoul High Court 2011Nu190 ( August 18, 2011)
Cho High Court Decision 2010west040 (2010.05.04)
(C) If the purchase price of the name of the building received by the lessee is due to a penalty, the price shall be deemed to constitute other income by penalty.
(2) If the lessee of a building received the price for the name of the building due to the breach or cancellation of the contract, it constitutes other income as the penalty for breach or cancellation of the contract.
2011du22631 global income and revocation of disposition
XX
The head of Yangcheon Tax Office
Seoul High Court Decision 2011Nu190 Decided August 18, 2011
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 the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,