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(영문) 서울행정법원 2017.04.20 2016구합75937

부가가치세 및 종합소득세 부과처분 취소

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1. On January 1, 2016, the head of Seodaemun-gu Tax Office assessed against the Plaintiff on January 1, 2016 value-added tax 11,269.

Reasons

. (Ⅲ = ②) The sum of the rent for the instant building is 1,467,652 125,941, 341, 711, 281, 604, 607 367,2131, 529, 335, 684 319, 327 16,356 24,785 26,405 26,405 218, 379, 207, 738 10,640, 346, 34928, 3205, 318, 305, 3043, 1386, 205, 3281, 206, 365, 206, 3614, 206, 205, 3206, 3616, 294, 29636

(1) The amount of rent for the instant land and buildings calculated by subtracting management expenses, etc. from the market value of the former 63: 2,000,000 won for the instant 36,00,000 won for the instant 2,05,000 won for the instant 36,00,000 won for the instant 25,00 won for the instant 36,000,000 won for the instant 2,005,000 won for the instant 1,281,60,60,000 won for new 2,000,000 won for the instant 36,00,000 won for the instant 2,05,000 won for the instant 36,05,000 won for the instant 2,0636,610,000 won for the instant 636,636,610,635,636,010

7) G entered into a lease agreement with respect to the instant Dong building prior to the destruction of the instant building, and the lessee is the cost of cleaning the rent and the cost of cleaning the public management of the commercial building.