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Case Number of the immediately preceding lawsuit
Suwon District Court 2012Guhap7500 (2013.06)
Title
It is reasonable to deem that the loan was lent including the money received.
Summary
Even if the amount paid is included in the loan, and the loan was used or repaid, it is reasonable to view that the loan was lent to the Plaintiff including the amount received.
Related statutes
Article 16 of the Income Tax Act
Cases
2013Nu8600 200 The detailed statement of global income and revocation of disposition of global income in 2005
Plaintiff and appellant
Gangwon A
Defendant, Appellant
port of origin
Judgment of the first instance court
Suwon District Court Decision 2012Guhap7500 Decided February 6, 2013
Conclusion of Pleadings
September 4, 2013
Imposition of Judgment
October 2, 2013
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked. The defendant's disposition of imposition of the global income tax on April 29, 201, which belongs to the plaintiff on April 201, shall be revoked.
Reasons
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.