Income classification of income generated from independent business activities after retirement;

After retirement from a company that served as an officer, where benefits and activity expenses are not paid, while maintaining as if they were formally in office so that they can conduct their own business activities, and receive income from such activities through delivery and receiving activities at a certain rate, and receive income as earned income, it shall be the business income which is the consideration for continuous and repeated business activities.

The contents of the decision shall be the same as attached.

Article 4 (Classification of Income)

Article 19 (Business Income)

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff.

The imposition of global income tax of KRW 102,406,540 (including additional tax; hereinafter the same shall apply) for the Plaintiff on April 4, 2007 shall be revoked.

1. Details of the disposition;

A. The head of Sung-nam Tax Office confirmed that the Plaintiff received fees of KRW 312 million from the non-party company around December 29, 2001, and KRW 25 million around December 31, 2001, and KRW 337 million in total from the non-party company in return for the provision of services, such as taking orders for business activities, for the Korea ○○○○○○ Ltd. (hereinafter referred to as the "non-party company"), and advertised the Defendant as taxation data on January 9, 2007.

B. On February 28, 2007, the Plaintiff filed a revised return and paid the comprehensive income tax for the year 2001, consisting of KRW 337 million in total income, KRW 252,750,00 in necessary expenses, income amount of KRW 84,250,00 in total income as other income.

C. However, on April 4, 2007 (tax payment notice dated April 2, 2007), the Defendant issued the instant disposition to rectify and notify the Plaintiff of the global income tax amounting to KRW 102,406,540 for the year 2001.

[Reasons for Recognition: entry in Category A1 and Category 2, and the purport of the changed body]

2. Whether the disposition is lawful;

A. The plaintiff's assertion

Although the Plaintiff’s ○○○ Communications Technology Co., Ltd. and the ○○ ○ ○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○

B. Determination

Whether an income received by a service provided under an independent qualification constitutes business income or other income, which is a temporary income, shall be determined according to social norms by taking into account not only the form, name and appearance of the transaction entered into between the parties concerned, but also the content, frequency, mode, other party, etc. of the service concerned, whether the service situation aims at profit-making, and whether it has continuity and repetition to the extent that it can be seen as business activity. In making such a determination, not only the relevant service activity that includes income but also all the circumstances that include before and after it should be taken into account (see, e.g., Supreme Court Decision 200Du5203, Apr. 24, 2001).

In this case, considering that Gap 4, 5, 6, melting 4 through 19 (Ga number 2) were included in the testimony of 00 paths and the whole purport of pleadings. The plaintiff joined the non-party company on or around March 2001 and retired from office on or around September 30, 200, but the non-party company did not pay regular wages and business expenses so that the plaintiff can independently engage in the non-party company's external business activities on or around October 5, 200. However, the non-party company did not supply administrative and technical support services for 00% of the profit accrued from its independent business activities to 200, 30% of the non-party company (hereinafter "the agreement of this case"). The plaintiff concluded an agreement that the non-party company will supply the non-party company with 200,000 won to 200,000 won for the purpose of 200,000 won for each of the above 200,000 won.

Therefore, the disposition of this case which imposed the issue gold source as business income is legitimate, and the plaintiff's assertion is without merit.

3. Conclusion

Thus, the plaintiff's claim of this case is dismissed as it is without merit.