임대인에 대한 부당행위계산부인에 있어 특수관계가 없으면 전대인이 받은 전대 임차보증금과 차임이 시가임[국승]
Seoul Administrative Court-2016-Guhap74187 (2017.09.01)
In the case of a lessor’s wrongful calculation, the lease deposit and the rental deposit received by the lessor is the market price unless there is a special relationship with the lessor.
Aa and mobile network operators are not specially related persons as stipulated in Article 2 subparag. 20 of the Framework Act on National Taxes and Article 1-2 of the Enforcement Decree of the Framework Act on National Taxes. Thus, in applying the unfair calculation method provision that mobile network operators are the lease deposit and the rent paid to Aa by mobile network operators, it shall be deemed the market
Article 41 of the Income Tax Act by Wrongful Calculation
2017Nu7118 Disposition of revocation of imposition, including global income tax
Plaintiff, Appellants
a
AA Head of the Tax Office
March 30, 2018
May 11, 2018
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court shall be revoked. On January 2, 2015, the part concerning each of the money stated in the separate sheet (including each additional tax) and the "tax amount related to unfair practices" in the imposition disposition of global income tax (including each additional tax) shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this judgment are as follows: (a) the fact-finding and decision of the first instance court is followed in addition to the testimony of the witness B of the party at the trial; and (b) the decision is insufficient to recognize the Plaintiff’s assertion is added. Therefore, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
Thus, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit.