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(영문) 서울행정법원 2019.03.29 2018구합73607

종합소득세등부과처분취소

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1. The imposition of additional tax on December 16, 2017 by the Defendant against the Plaintiffs is revoked.

2...

Reasons

1. Details of the disposition;

A. The plaintiffs, C, D, and E-related plaintiffs, C (hereinafter "Plaintiffs, etc.") and D are South Korea, and E is their mother.

B. The ownership relationship of the building listed in Attachment 2 1) The building listed in Attachment 2 on the F, G, and H ground of Dongdaemun-gu Seoul Metropolitan Government (hereinafter “instant building”).

A) There is a separate registration of the said building with Iho Lake (1st floor 275.70 square meters, 275.70 square meters, 294.22 square meters, Jho Lake (3 floor 294.22 square meters, 294.22 square meters, 5 stories, 294.22 square meters, 6 stories, 197.98 square meters, 49.58 square meters, 49.58 square meters, 204.96 square meters), and Kho (ground 1st floor). 2) D owns the building of this case in Dongdaemun-gu Seoul Metropolitan Government, 184.8 square meters, H large 82 square meters, and 82 square meters, and L Co., Ltd. owns the building J of this case.

E owned the above land and buildings to the Plaintiffs, etc. on February 14, 2012 (hereinafter “instant donation”), and the Plaintiffs, etc. completed the registration of ownership transfer on February 21, 2012.

C. A dispute over each of the instant lease agreements and related litigation 1) D and E are as follows with respect to their own portion among the instant buildings (hereinafter “each of the instant lease agreements”).

(2) On January 17, 201, M&C Co., Ltd. concluded a lease deposit, rent, management fee, etc. with the authority delegated from E. The lease deposit, monthly rent D, E, and L Co., Ltd. for the leased object of the lease on January 17, 2012. From the first floor of the instant building I, M&C Co., Ltd. for the following reasons: (a) from January 28, 2012 to January 17, 2015; (b) D; and (c) on November 18, 2011, the Plaintiff, etc. for the above 30.30 square meters from the 204.04 square meters and 500,006,500,000,000,000,000,000, 130.30,000, 200, 200, 300, 2015.