Case Number of the immediately preceding lawsuit
Seoul High Court 2012Nu12282 ( December 05, 2012)
Case Number of the previous trial
National Tax Service Review Income 2011-0089 (Law No. 19, 2011)
Title
(A) Even if a written agreement was received at the time of the preparation of the agreement, other income shall be deemed to have occurred on the date of actual payment.
Summary
(C) The Plaintiff’s transfer of the right to claim the return of the lease deposit as security at the time when the Plaintiff drafted the agreement shall be construed as guaranteeing payment of the deposit, in light of the fact that the date of payment was set as September 30, 2005. Therefore, the Plaintiff’s transfer of the right to claim the return of the lease deposit should be deemed as having occurred on September 30, 2005.
Cases
2013du1423 global income and revocation of disposition
Plaintiff-Appellant
CHAPTER A
Defendant-Appellee
The Director of the Pacific District Office
Judgment of the lower court
Seoul High Court Decision 2012Nu12282 Decided December 5, 2012
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument in the grounds of appeal by appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party, and are
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final