Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu6021 (20 January 20, 2016)
Case Number of the previous trial
Cho Jae-2012-west-0982 ( October 15, 2012)
Title
(C) The amount of settlement and the amount of compensation reserve received as a result of the resignation before the expiration of the term of office, and the amount of compensation reserve shall fall under the amount of compensation among other income.
Summary
(b) The settlement amount and the compensation reserve paid due to the performance of the obligations such as prohibition of competition, confidentiality, waiver of a job lawsuit, etc. before the contract term expires and the compensation reserve falls under the honorarium among other income.
Related statutes
Article 21 of the Income Tax Act
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
All of the judgment of the court below and the records of this case were examined, but the appellant's 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