Suwon District Court 2009Guhap9773 ( October 20, 2010)

Early High Court Decision 2009Du1669 ( October 19, 2009)

The compensation for commercial rental loss following the incorporation of a reconstruction project falls under real estate rental income.

It is reasonable to view that the compensation paid is the business income that is included in the gross income as the separate revenue in relation to the rental business, in light of the details and period of the business, scale, the details and amount of the payment of compensation, etc. as the compensation paid to compensate the business loss for the business loss of the commercial

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

KimA

Head of Central Tax Office

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. Each disposition taken by the Defendant against the Plaintiff on January 2, 2009 by KRW 389,120,530 of global income tax for the year 2006 and KRW 14,828,670 of global income tax for the year 2007 shall be revoked.

1. Quotation of judgments of the first instance;

The reasoning of this Court concerning this case is the same as that of the judgment of the court of first instance. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2.In conclusion

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