Seoul Administrative Court 2015Guhap746 (2016.09)

There is no violation of the principle of taxation based on evidence, such as confirmation, contract, investigation data, etc., because it is reasonable and correct.

(As in the judgment of the first instance, as well as a written confirmation, a delegation contract is prepared in the course of an investigation or a tax investigation, and there is no illegality in violation of the principle of taxation based on evidence since all taxation data are recognized to be reasonable and correct.

Article 39 of the Income Tax Act, year to which the total amount of income and necessary expenses are reverted.

2016Nu54628 The detailed global income and revocation of disposition

EO

O Head of tax office

Seoul Administrative Court Decision 2015Guhap7746 decided June 9, 2016

December 2, 2016

December 16, 2016

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of the global income tax for the plaintiff on O.O. 208 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation is as follows, and the reasoning for the judgment of the court of first instance is the same as that for the judgment of the court of first instance. As such, Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are cited.

(2) The main part shall be the part

○ From No. 11 to No. 16 are as follows.

▣ 소득세법 시행령 (2009. 2. 4. 대통령령 제21301호로 개정되기 전의 것)

Article 48 (Receipt Date of Business Income)

The receipt date of the total amount of the business income shall be the following dates:

8. The earlier date between the date scheduled to receive the price for the services to be provided by personal services or the date completing the provision of services: Provided, That where an artist or professional sports player, etc. receives the price for a one-time contract with a maturity of more than one year, it shall be deemed that he/she has imported the relevant amount equally distributed according to the contract period, and the number of months shall be calculated according to the calendar, and the number of days shall be calculated according to the calendar, and the number of days shall be calculated shall be 15 days or more.

The Ordinance of the Ministry of Strategy and Finance.

2. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.