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(영문) 부산지방법원 2015.01.30 2014구합20880

종합소득세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

A. On September 23, 2009, the Plaintiff entered into a contract with the representative director B (hereinafter “B”) and C (D (former: hereinafter “B”) under which the Plaintiff would develop and sell a lot of land 14 square meters, including 1,686 square meters in Changwon-si, Changwon-si (hereinafter “instant real estate”) as a neighboring park (hereinafter “instant contract”). The main contents are as follows.

Contract

3.B shall borrow 40 million won to C and set up 800 million won on the instant real property as collateral.

4.The 100,000,000 won out of the above borrowed amounts shall be paid at the cost of design to the designing service company B directly in the presence of C and shall issue a tax invoice in the name of the juridical person.

5. The borrowing period shall be five months from the borrowing date.

(including principal and interest)

6.The amount of reimbursement shall be four hundred million won and the interest shall be paid in two copies per month.

7. Within the above five period, C shall determine the amount of the real estate in this case as KRW 170,000 per square year and register the ownership transfer to B.

C Any balance of land C shall be paid by establishing a collateral security and shall be paid by the order of mortgage from the sale price after the sale of the land.

9. From the date of the contract, C cannot exercise rights, such as sale of the instant real estate, provision of security, transfer of rights, and acquisition of rights, which became aware of an agreement with B, to third parties not B, and all of the amount created shall be paid as compensation for KRW 800,000,000.

B. On September 23, 2009, the Plaintiff lent KRW 400 million to C, prepared a certificate of borrowing (Evidence No. 4) in the name of C, stating “The content of the self-tax shall be identical to that of the instant contract,” and completed the registration of creation of a collateral security amount of KRW 800 million with respect to the instant real estate.

On March 15, 2010, the Plaintiff was additionally lent KRW 12 million to C and drafted a certificate of borrowing (No. 9 and No. 5).

C. The plaintiff does not pay the above borrowed money to C.