Case Number of the immediately preceding lawsuit
Suwon District Court 2007Guhap11307 ( October 14, 2009)
Case Number of the previous trial
National High Court Decision 2007J 2618 (Law No. 279, 2007)
Title
Appropriateness of the assertion that interest income has not been realized due to the debtor's bankruptcy, etc.
Summary
The Income Tax Act adopts the principle of confirmation of rights and obligations, but it is impossible to impose income tax if it becomes impossible to recover due to the debtor's bankruptcy, etc. even if a claim that is the cause of income accrues.
The decision
The contents of the decision shall be the same as attached.
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim
The Defendant’s disposition of imposition of global income tax of KRW 98,976,050 for the Plaintiff on March 2, 2007 shall be revoked.
A judgment of the first instance court in the purport of an appeal shall be revoked. The plaintiff shall be dismissed.
Reasons
This court's reasoning is the same as the reasoning of the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is justified, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.