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(영문) 대법원 2011. 05. 17. 선고 2011두6714 판결
(심리불속행) 토지판매영업을 하고 받은 판매수수료를 사업소득으로 볼 수 있는지 여부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu40157 ( December 08, 2010)

Case Number of the previous trial

Cho High Court Decision 2008J3481 ( December 23, 2008)

Title

Whether the sales commission received for the land sales business can be viewed as the business income.

Summary

The initial disposition that is imposed on the basis of the fact that a business operator has not registered as an independent business operator with respect to sales commission received according to his/her performance as an independent business operator and that he/she has received fixed wages every month from a specific business operator and withheld and paid labor income tax is justifiable.

Cases

2011du6714 Global income and revocation of disposition

Plaintiff-Appellant

IsaA

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Seoul High Court Decision 2009Nu40157 Decided December 8, 2010

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the petition of final appeal filed by the Plaintiff did not state any grounds for final appeal within the statutory period, it is so decided as per Disposition by the assent

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,

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