Suwon District Court 201Guhap14358 ( November 02, 2012)

Early High Court Decision 201Du1875 ( October 23, 2011)

Since the portion exceeding principal among the dividend paid by the Plaintiff constitutes interest income, the initial taxation is legitimate.

(1) Of the amounts distributed by the Plaintiff in the auction procedure, the amount exceeding the principal of the Plaintiff’s loan claims constitutes “interest income under the Income Tax Act, which is interest income under the Income Tax Act,” and thus, the tax initial global income tax assessment is lawful.

2012Nu35742 Global income and revocation of disposition

ThisAAA

The director of the tax office

Suwon District Court Decision 201Guhap14358 Decided November 2, 2012

May 8, 2013

June 5, 2013

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 disposition of imposition of global income tax of KRW 000,000, which the Defendant rendered to the Plaintiff on January 3, 201, shall be revoked.

1. cite the judgment of the first instance;

The reasoning of this court is the same as that of the first instance court, and it is cited in accordance with Article 8 (12) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.