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(영문) 대법원 2010. 08. 26. 선고 2010두8652 판결
계약조건과 다르게 시공되었다는 이유로 지급받은 금액은 기타소득에 해당됨[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu29327 (Law No. 15, 2010)

Case Number of the previous trial

Examination Income 2008-0087 (2008.05)

Title

amount received on the ground that the contract is executed differently from the contract terms shall constitute other income.

Summary

The amount received for the reason that the contract was executed differently from the contract terms at the time of the sale contract constitutes other income as penalty or compensation received due to a breach or cancellation of the contract.

The decision

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

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

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