Case Number of the immediately preceding lawsuit
Busan High Court-2017-Nu21883 (Law No. 13, 2017)
Case Number of the previous trial
Cho Jae-2016-Divisions-3228 ( December 12, 2015)
Title
The agreed amount of compensation for damages shall not fall under other income as a honorarium under Article 21 (1) 17 of the Income Tax Act.
Summary
Since the agreement in this case was received property and mental compensation from those who have infringed copyright, it does not constitute other income as a honorarium under Article 21 (1) 17 of the Income Tax Act.
Related statutes
Article 21 [Other Incomes] of the Income Tax Act
Cases
2017du6262 global income and revocation of such disposition.
Plaintiff
AA
Defendant
BB
Imposition of Judgment
January 25, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.