Seoul Administrative Court 2012Guhap27152 ( October 29, 2013)

The provision of temporary brokerage services for sale in lots shall constitute other income.

In full view of the fact that there is no evidence to prove that the Plaintiff continued to provide the sale brokerage service in the individual qualification in addition to the sale brokerage service, it is reasonable to view that the Plaintiff provided a temporary brokerage service for property rights.

2013Nu32047 Total income and revocation of disposition

CivilAA

BB Director of the Tax Office

Seoul Administrative Court Decision 2012Guhap27152 decided October 29, 2013

April 9, 2014

April 23, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of global income tax of KRW 174,315,380 against the Plaintiff on September 30, 201 by the Defendant shall be revoked.

This court's reasoning is identical to the reasoning of the judgment of the court of first instance, and thus, it refers to Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

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