종합소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The plaintiff is the council of occupants' representatives of apartment complexes consisting of representatives from each Dong-based apartment (hereinafter referred to as "the apartment of this case") located in the 222-ro, Seoyang-gu, Yangyang-gu, Yangyang-gu.
Classification 27,807, 2734, 314, 546, 273, 54, 836, 836 131,395, 62,727, 8273, 84, 804, 400, 845, 455 27,867, 10,481, 8189, 8181, 495, 32,455, total 101,016, 364, 390, 7641, 3746, 3974, 7574, 7574, 655
B. The Plaintiff received fees for allowing the installation of advertisements to the section for common use of the apartment in the instant apartment, or fees for allowing the sale of the merchants, and made profits as indicated below (unit: won) by selling recycled collected from the residents.
C. On March 3, 2014, the Defendant: (a) deemed that the instant gains constituted business income, and rendered the instant disposition imposing annual income tax of KRW 6,897,650 for the Plaintiff in 2010; (b) KRW 30,267,620 for the year 201; and (c) KRW 33,795,660 for the year 201.
The Plaintiff appealed and filed an appeal with the Tax Tribunal on October 16, 2014, but the appeal was dismissed on December 31, 2014.
[Ground of recognition] Unsatisfy, Gap evidence Nos. 1, 2 and 3, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion 1) Chapter 1: The Plaintiff is engaged in activities for its own purpose, such as improving the convenience and welfare of the apartment occupants of the instant apartment, and does not aim at profit-making. In addition, the incidental income, such as the instant revenue, should be accumulated in the long-term repair appropriations in principle, and some of the incidental income should be appropriated for management expenses. Therefore, the instant revenue does not constitute business income subject to taxation under the Income Tax Act. 2) Chapter 2: even if it is assumed that the instant revenue is subject to taxation, even if it is assumed that the instant apartment management agreement is subject to taxation, the method and ratio of