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(영문) 부산고등법원 2011. 06. 17. 선고 2011누815 판결
정부로부터 출연금을 받은 경우 수입금액 귀속시기[국승]
Case Number of the immediately preceding lawsuit

Changwon District Court 2010Guhap365 ( October 13, 2011)

Case Number of the previous trial

Cho High Court Decision 2010Da1360 ( October 23, 2010)

Title

Where the Government has received contributions, the time when revenue amounts accrue.

Summary

(1) If the Government receives a subsidy under the pretext of its contribution for the expenses required for technology development, the contribution shall be included in the revenue amount for the taxable year including the day on which the notice of grant of the contribution was received, but if it receives a subsidy in consecutive order by the agreement without any separate notice of grant, the contribution shall be included in the revenue amount for the taxable year including the day on which it

Cases

2011Nu815 Global Income and Revocation of Disposition

Plaintiff and appellant

The AA

Defendant, Appellant

○ Head of tax office

Judgment of the first instance court

Changwon District Court Decision 2010Guhap3365 Decided January 13, 2011

Conclusion of Pleadings

May 13, 2011

Imposition of Judgment

June 17, 2011

Text

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of global income tax on April 12, 2010 by the defendant against the plaintiff on April 12, 2010 shall be revoked.

Reasons

The reasons are as follows, except for the inserting "........" into the following, the reasons for the judgment of the court of first instance are as stated in the reasons for the judgment.

Thus, the judgment of the court of first instance which dismissed the plaintiff's claim is just and dismissed.

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