Seoul High Court-2015-Nu-57828 (2016.01)

(Trialless Conduct) The ratio of profit distribution or the ratio of loss allocation shall not be deemed to be the contract for the same business.

(b) The agreement to pay a fixed amount of land without any profit distribution ratio and the contract to sell and purchase land, other than the agreement to operate the business, is not a contract for the business.

Article 94 of the Income Tax Act: Scope of Transfer Income

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of