Seoul High Court-2016-Nu-73865 (Law No. 17 May 2017)

(In the lawsuit in which the ownership is transferred to payment in kind in accordance with the agreement in return for the winning of the other party's winning in the lawsuit, the land falls under the honorarium.

(C) If the land received by the Plaintiff was paid by the Plaintiff to the Nonparty for the purpose of contributing to the winning of the Nonparty in the previous lawsuit, it constitutes other income as an honorarium. However, the expenses incurred in acquiring the land should be deducted as necessary expenses.

Article 21 of the former Income Tax Act and necessary expenses for other income under Article 37

2017Du47601

IsaA

BB Director of the Tax Office

Seoul High Court Decision 2016Nu73865 Decided May 17, 2017

All appeals are dismissed.

Costs of appeal shall be borne by each party.

All of the judgment below and the appellate brief examined the records of this case. However, both of the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent