Daegu High Court 2012Nu12 ( November 20, 2015)

If the amount actually recovered until the date of disposition falls short of the principal, the total amount of interest income shall not be included.

There is a lot of room to view that the claim in this case was objectively impossible to recover its entire amount at the time of the disposition in this case, and since the amount actually recovered falls short of the principal after the disposition in this case, the total amount of interest income shall be deemed as non-existent.

2016Du124 Revocation of Disposition of Imposing global income tax, etc.

Plaintiff (Appellee)

○ ○

Defendant (Appellant)

○ Head of tax office

April 12, 2016

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, 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, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of