Incheon District Court 201Guu3122 ( November 16, 2011)

early 2010 Heavy0567 (201.04.04)

(1) An act of transferring medical technology once shall constitute other income other than business income.

(See the judgment of the first instance court) The Plaintiff transferred medical technology once, and there is no evidence to deem that the Plaintiff continuously and repeatedly provided medical treatment or transferred other medical technology. Thus, it cannot be viewed as business income under the Income Tax Act, and it constitutes other income.

2011Nu42811 Revocation of the imposition of global income tax

LAA

The Director of Incheon Tax Office

Incheon District Court Decision 201Guhap3122 Decided November 16, 2011

July 10, 2012

August 10, 2012

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s disposition on January 5, 2010 with respect to the Plaintiff is revoked in both the global income tax of 00 won for the year 2006 and the global income tax of 000 won for the year 2007 and the global income tax of 000 won for the year 2008.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning for this Court's explanation is as follows: Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are cited since the reasoning for this case is the same as that for the judgment of the court of first instance.

2. Conclusion

If so, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.