Seoul High Court 2011Nu5973 (2011.09.07)

early 2010 Heavy2151 (Law No. 1031, 2010)

(A) The amount received under the name of "compensation" in exchange for an illegal solicitation shall be other income.

(Summary of the original trial) The amount received as a "compensation" in response to illegal solicitation is other income, and as long as income has been consumed without returning to the original owner, income has already been realized. Therefore, the disposition imposing tax is legitimate.

2011du23900 global income and revocation of disposition

XX

Head of Suwon Tax Office

Seoul High Court Decision 2011Nu5973 Decided September 7, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final