종합소득세부과처분 무효확인
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On September 30, 199, the Plaintiff entered into a contract with B Co., Ltd. (hereinafter “B”) on the commercial building scheduled to be constructed on the Seoul Jongno-gu Seoul Metropolitan Government and D’s ground to carry out the sales agency business and to pay 10% of the sales price as the sales agency fee.
B. In the course of the tax investigation with respect to B, the Defendant secured the data that B paid KRW 179,986,921 in cash as sales commission and KRW 1,123,903,00 as sales commission to the Plaintiff, and accordingly, notified the Plaintiff of KRW 412,025,951 as global income tax for the year 2001 on April 1, 2004.
(hereinafter “Disposition in this case”). 【No dispute exists, entry of Gap evidence 1-1, 2, 3, 2 through 5, and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. The plaintiff's assertion entered into a sales agency contract with B, and deposited KRW 130 million with the sales agency deposit. Around April 200, the plaintiff lent KRW 280 million to B, but it was the victim who received the sales contract for the commercial buildings with no property value due to payment without being refunded the above money. It did not actually receive the sales agency fee.
However, the defendant issued the disposition of this case by mistake only based on the statement of the B representative, so the disposition of this case is invalid because the defect is so serious that it is invalid.
The Plaintiff became aware of the existence of the disposition of this case, subject to the imposition of resident tax based on the disposition of this case around 2013. The disposition of this case was written off, but the disposition of this case remains to be subject to the disposition of this case, thus seeking nullification of the disposition of this case in order to seek revocation.
B. Whether it is subject to taxation in a case where there are objective circumstances that could mislead the misunderstanding that it is subject to taxation with respect to any legal relations or facts which are not subject to taxation 1.