Seoul High Court-2015-Nu-67894 ( December 02, 2016)

(1) If a debtor pays several debts and interest, such expenses, interest, and interest shall be appropriated in the order of the principal.

(1) If the obligor pays expenses and interest of several obligations, and the person performing the obligation is unable to discharge the entire obligation, such performance shall be appropriated in the order of the expenses, the interest and the principal, and if the expenses, the interest and the principal are equal to the obligor’s performance, the principal shall be appropriated for the repayment of the obligation which first became due.

Article 16 of the former Income Tax Act

2016du65060 global income and revocation of disposition

Section AA

D Head of the tax office

The second instance decision

Seoul High Court on December 2, 2016 2015Nu67894

Seoul Administrative Court-2014-Gu 2229 ( October 30, 2015)

March 30, 2017

1. The appeal is dismissed.

2. 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 falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition