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The judgment below
The part concerning the imposition of additional tax is reversed, and this part of the case is remanded to the Seoul High Court.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. Division of business income and other incomes;
(a) Business income under the Income Tax Act means income generated from a business which is a social activity continuously and repeatedly in an independent position for profit-making purposes;
Whether a certain income constitutes business income or other income as a temporary income shall be determined in accordance with social norms, taking into consideration the details, period, frequency, mode, and all other circumstances before and after the activity of the person liable for duty payment who has earned such income, whether it is for profit-making purposes and whether it has continuity and reflectness.
(see, e.g., Supreme Court Decisions 2000Du5210, Jun. 15, 2001; 2010Du8430, Sept. 9, 2010). B
Based on the following circumstances, the lower court determined that the Plaintiff’s remuneration (hereinafter “instant remuneration”) performing corporate bankruptcy-related business and received corporate bankruptcy (hereinafter “instant remuneration”) from 2009 to 2013 constituted business income earned from continuous and repeated activities for profit-making purposes through his/her own calculation and responsibility.
(1) From 2009 to 2013, the year to which the instant disposition was reverted, the Plaintiff, an attorney-at-law, performed the duty of bankruptcy re-convening 11 bankruptcy corporations. If all of the bankruptcy re-related duties began from 2002 to 2014, the Plaintiff performed the duty of bankruptcy re-convening 40 bankruptcy corporations.
Continuation and repetition are recognized in light of the duration, frequency, etc. of activities.
(2) The instant remuneration is a total of KRW 925,908,900, and the amount is not smaller than 25% of the Plaintiff’s total revenue. From 2002 to 2014, the sum of the remuneration that the Plaintiff received by the Plaintiff while carrying out the corporate restructuring has reached approximately KRW 2.5 billion.
(3) A trustee has been appointed according to the court's decision.