Seoul Central District Court-2017-Ban-510819 ( October 13, 2018)

It is difficult to regard the settlement of this case as "rewards" which is defined as one of other income.

It is difficult to regard the settlement of this case as money paid in terms of case or consideration in connection with administrative affairs or provision of services, etc.

Article 21 of the former Income Tax Act (Other Incomes)

2018Na28111

AA

Korea

March 27, 2018

April 13, 2018

1. The defendant's appeal is dismissed.

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

[Claim]

bbb(business office) confirms that the right to withdrawal from the xx members deposited by the Plaintiff and the Republic of Korea (atax office) as the principal deposit on January 31, 2017 by the Seoul Eastern District Court No. 259 of 2017 is the Plaintiff.

【Purpose of Appeal】

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning for this Court concerning this case is the same as that for the judgment of the court of first instance, and such reasoning is cited pursuant to the main sentence of Article 420 of the Civil Procedure Act

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.