Seoul High Court Decision 2015Nu70746 ( October 05, 2016)

Early High Court Decision 2015J 5818 ( October 15, 2016)

Whether the attorney fees which are members of the law firm shall be regarded as the revenue amount of the law firm.

Until a final and conclusive judgment is rendered, the Plaintiff maintained the legal representative status of the claim for damages of this case until the final and conclusive judgment was rendered, and as long as the Plaintiff received damages ordering payment in the judgment, it cannot be deemed that the transaction or income

Article 14 of the Framework Act on National Taxes

Supreme Court Decision 2016Du58956 ( October 03, 2017)

Law Firm Dong○

○ Head of tax office

Seoul High Court Decision 2015Nu70746 Decided October 05, 2016

2017.02.03

The appeal is dismissed.

Of the costs of appeal, the costs of appeal are assessed against the Plaintiff’s Intervenor, and the remainder are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of

February 3, 2017