Seoul High Court 2009Nu9170 (2010.04.02)

Cho High Court Decision 2007Du3534 (O. 25, 2008)

Income classification of income generated from independent business activities after retirement by the working company;

After retirement from a company that served as an officer, where benefits and activity expenses are not paid, while maintaining as if they were formally in office so that they can conduct their own business activities, and receive income from such activities through delivery and receiving activities at a certain rate, and receive income as earned income, it shall be the business income which is the consideration for continuous and repeated business activities.

The appeal shall be dismissed.

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. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per