Seoul High Court 2014Nu66740 ( March 28, 2015)

Cho High Court Decision 2013Do1000 ( November 21, 2013)

(C) Whether interest income is business feasibility recognized, etc.

(1) Although the plaintiff et al. claimed five years of exclusion period for imposition on the ground that "the plaintiff et al. temporarily lent funds according to pro-friendly relations, not to engage in credit business, and thus does not fall under neglect of obligation to report interest income to the credit service provider," the plaintiff et al.'s assertion as

2015du43179 global income and revocation of such disposition

Park ○

○ Head of tax office

Seoul High Court Decision 2014Nu66740 Decided April 28, 2015

July 3, 2015

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff (appointed party).

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.

July 3, 2015