Seoul High Court 2009Nu40157 ( December 08, 2010)

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

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

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.

2011du6714 Global income and revocation of disposition

IsaA

○ Head of tax office

Seoul High Court Decision 2009Nu40157 Decided December 8, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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.,