Seoul High Court-2017-Nu-50524 ( October 26, 2018)

Whether the funds in this case are honorariums or investments and loss of illegal income

(In the instant case, the instant money shall be deemed as an honorarium rather than an investment deposit, and it cannot be deemed as having been confirmed that the income was not realized solely on the ground that the person to whom the income did not have an obligation to return was voluntarily returned. The maintaining the disposition cannot be deemed unlawful against the binding force of the re-audit decision.

Article 14 of the Framework Act on National Taxes and Article 21 of the Income Tax Act

2018Du35582 Revocation of Disposition of Imposing global income tax, etc.

A Ma

b Head of the Tax Office

Seoul High Court-2017Nu50524 (Law No. 26, 2018)

2018.05.15

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per