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(영문) 대법원 2015. 04. 23. 선고 2015두35130 판결
금원을 대여하여 그에 대한 이자를 지급받았고, 전주들 모두에게 이자를 지급하였다고 볼 수 없음[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu50205 ( December 9, 2014)

Case Number of the previous trial

Seocho 2012west 2662 ( November 22, 2012)

Title

It shall not be deemed that all the states have paid interest on the lending of money, and that all the states have paid interest.

Summary

It is insufficient to recognize that the plaintiff paid interest to all the states only on the basis of the fact that he was sentenced to suspension of execution due to a violation of the Act on Registration of Credit Business and Protection of Financial Users, and the resident registration number is not stated and only the money is stated.

Related statutes

Article 19 of the Income Tax Act

Cases

2015du35130 global income and revocation of disposition

Plaintiff-Appellant

LAA

Defendant-Appellee

The director of the tax office.

Judgment of the lower court

Seoul High Court Decision 2013Nu50205 Decided December 9, 2014

Imposition of Judgment

April 23, 2015

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. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent

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