Seoul High Court-2016-Nu-40643 ( October 12, 2016)

(In the case of the Plaintiff’s continuous and repeated lectures for profit-making or profit-making purposes, the key income of this case should be regarded as business income.

(C) The Plaintiff’s lectures were conducted continuously and repeatedly to the extent that it can be viewed as business activities for profit purposes, and the Plaintiff’s lectures are included in the personal service business that generates business income. In light of the fact that the Plaintiff’s lectures were made in many financial institutions, 200 to 2012, 80 subjects, 35 subjects, and 353 lectures.

Article 19 of the Income Tax Act

2016du58376 global income and revocation of disposition

AAA

BB Director of the Tax Office

The second instance decision

Seoul High Court on October 12, 2016 2016Nu40643

Seoul Administrative Court on March 17, 2016 2015 Guhap9582

February 3, 2017

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of