Seoul High Court-2017-Nu 74469 ( April 4, 2018)

Early High Court Decision 2016Du2412 ( December 29, 2016)

(B) If the interest income is not realized due to a subsequent cause to the Plaintiff, the interest income is not realized.

(C) The Plaintiff cannot be deemed to have paid interest income or other income to the Plaintiff, since it appears that there was no possibility of collection in the future regarding the principal.

Article 16 of the Income Tax Act

2018Du41815 Global Income and Revocation of Disposition

○ Kim

○ Head of tax office

Seoul High Court Decision 2017Nu74469 Decided April 4, 2018

2018.06.28

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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