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1. Revocation of a judgment of the first instance;
2. The Defendant’s global income tax for the Plaintiff on June 3, 2013 7,398 on global income for the year 2007.
Reasons
Details of the disposition
The court's explanation on this part is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The court's explanation of this part of the plaintiff's assertion is the same as the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
3. The reasoning for the court’s explanation on this part of the relevant statutes is the same as that of the relevant part of the reasoning of the judgment of the first instance, and thus, this part is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of
4. The issue of whether a resident will operate a real estate rental business by his own capital or by a loan is based on a resident's individual's choice. Thus, in calculating the real estate rental income amount of a resident's real estate rental income, the first loan used as expenses for acquiring real estate for rent shall be repaid to another loan thereafter, unless there are special circumstances, such as where a resident acquired a real estate for rent in his own capital and subsequently used a new borrowed money to recover the invested capital in his capital, the loan obligation shall be deemed as a debt corresponding to the assets necessary for carrying on a real estate rental business, and therefore, the loan interest shall be deemed as necessary expenses, and the interest paid on the loan shall be deemed as the interest paid on the debt used directly for gaining the total income.
(See Supreme Court Decisions 200Du1799, Jan. 11, 2002; 2009Du11874, Jan. 14, 2010). Standard for executing income tax by the National Tax Service is “the capital invested by an individual entrepreneur after the individual entrepreneur has invested its equity capital for its business.”