Case Number of the immediately preceding lawsuit
Seoul High Court 2009Nu4380 (Law No. 23, 2009)
Case Number of the previous trial
Suwon District Court 2007Guhap11307 ( October 14, 2009)
Title
Appropriateness of the assertion that interest income has not been realized due to the debtor's bankruptcy, etc.
Summary
The Income Tax Act adopts the principle of confirmation of rights and obligations, but it is impossible to impose income tax if it becomes impossible to recover due to the debtor's bankruptcy, etc. even if a claim that is the cause of income accrues.
The decision
The contents of the decision shall be the same as attached.
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition