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Case Number of the immediately preceding lawsuit
Seoul High Court-2014-Nu-6090 (Law No. 12, 2016)
Case Number of the previous trial
Cho Jae-201-west-1850 (Law No. 279, 2011)
Title
(C) The amount of settlement and the amount of compensation reserve received according to the performance of various duties before the expiration of the term of office shall be deemed to be an honorarium 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, shall correspond to the honorarium among other income.
Related statutes
Article 21 of the Income Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.