Seoul High Court 2011Nu10449 (Law No. 12, 2012)

Early High Court Decision 2010Du0413 ( October 16, 2010)

(In case of receiving in return for the smooth progress of the reconstruction project, the person shall be entitled to the other person's honorarium.

(Main) The amount of money shall be deemed to have been paid by a third party in return for a smooth progress of a reconstruction project by transferring the ownership of real estate to a reconstruction association and in return for a smooth progress of a reconstruction project. Therefore, it constitutes "compensation for other income under Article 21 (1) 17 of the Income Tax Act

2012du4333 global income and revocation of disposition

Quantity XX

The director of the Southern Incheon District Office

Seoul High Court Decision 2011Nu10449 Decided January 12, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final