Busan High Court (Chowon) 2013Nu10345 (Law Firm 012, 2014)

Cho High Court Decision 2012 father091 ( December 10, 2012)

The imposition of a global income tax on other income shall be justifiable in cases of a disposition imposing a global income tax.

(2) Even if the facts of the crime, which received the amount of receiving (the same as the judgment of the second instance), are determined to be fraud, the fact that the substance of the crime does not differ from the bribe or the honorarium, and that the person controls and manages the honorarium by the date of the completion of the tax payment, constitutes other income under the Income Tax Act, even illegal income due to the criminal act.

Article 21 of the Income Tax Act

2014du39135 Global income and revocation of disposition

Park AA

Head of Changwon Tax Office

Busan High Court (Chowon) Decision 2013Nu10345 Decided June 12, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of