Seoul Administrative Court 201Guhap32973 ( October 29, 2012)

Cho High Court Decision 201Do0671 (Law No. 107.04)

The reward received in return for loan arrangement shall be the first disposition party;

(1) It is reasonable to deem that the instant money received by the Plaintiff is an honorarium received in return for receiving a loan by introducing a person who arranged the loan, not a loan, and therefore, the initial disposition of imposition is lawful.

2012Nu10705 Global income and revocation of disposition

CHAPTER A

Director of the District Office

Seoul Administrative Court Decision 2011Guhap32973 decided March 29, 2012

January 16, 2013

February 6, 2013

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court is revoked. The Defendant’s disposition of imposition of global income tax of KRW 000,000, which reverts to the Plaintiff on April 1, 2010, is revoked (it is apparent in the record that the Plaintiff seeks the revocation of the remaining portion, which was reduced from the disposition of imposition as of April 1, 2010, and thus, it is so decided as above).

1. cite the judgment of the first instance;

The reasoning of the judgment of this court is as follows: even if the evidence submitted by the plaintiff to this court was neglected, it is the corresponding part of the judgment of the court of first instance that is insufficient to reverse the judgment of the court of first instance. In accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.