Suwon District Court 2009Guhap2734 ( November 19, 2009)

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 imposed on the sales commission in an independent position on the ground that it has not registered as an independent business operator with respect to the sales commission received according to its performance, and that it has received a fixed wage every month from a specific business operator and withheld and paid labor income tax, etc. is justifiable.

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

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff.

1. Purport of claim

The Defendant’s imposition of global income tax of KRW 71,356,530 for the year 2005 against the Plaintiff on July 1, 2008 and KRW 60,191,040 for the global income tax of KRW 2006 shall be revoked.

2. Purport of appeal

Of the judgment of the court of first instance, the part of dismissing the Plaintiff’s dismissal is revoked. The Defendant’s imposition of KRW 71,356,530 on July 1, 2008 on global income tax of KRW 46,459,860 on global income tax of KRW 71,356,530 on global income tax of KRW 46,45,860 on global income tax of KRW 60,191,040 on global income tax of KRW 206 shall be revoked.

1. Quotation of judgments of the first instance;

The reason why a party member should explain this case is the same as the part of the judgment of the court of first instance, and thus, it is citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Consultations

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.