(영문) 광주고등법원 2013. 06. 27. 선고 2012누1692 판결공동사업을 청산하면서 이익금을 정산 배분한 것으로서 배당소득에 해당함[국패]
Gwangju District Court 2012Guhap751 ( November 15, 2012)
Diab01 Mine067 ( November 24, 2011)
dividend income that has distributed the profit by settling the joint business at the time of liquidation;
It is deemed that the profit was settled and distributed while liquidation of the business through the method of transferring real estate to one joint business operator by mutual agreement while acquiring real estate after concluding an agreement to divide the profit accrued from the joint business with the real estate acquired by joint investment, and operating the joint business, constitutes deemed dividend or constitutes dividend income.
2012Nu1692 Revocation of disposition of imposing capital gains tax
IsaA
BB Director of the Tax Office
Gwangju District Court Decision 2012Guhap751 Decided November 15, 2012
May 30, 2013
June 27, 2013
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of capital gains tax OOO on December 1, 2010 against the Plaintiff shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning of the court's reasoning for this case is that "the director of the tax office imposed other income taxes on OO members distributed to 200,000 won among the judgment of the court of first instance." The director of the tax office shall consider O members received as above as other income under Article 21 (1) 19 (d) of the former Income Tax Act and impose global income tax of 15,000,000 won on 203,000 won on 103,000,000 won from 20,000,000 won." After the fourth 20, the court of second 200, "the defendant shall jointly manage the business income generated from the plaintiff's business through the partnership agreement and distribute profits and losses to 20,000 won, and it shall not be deemed that the plaintiff's act of acquiring or selling the real estate from 200,000 won to 20,0000,000 won, etc., 10,0000.
2. Conclusion
Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.