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(영문) 서울행정법원 2014.12.05 2014재구합148

종합소득세등부과처분취소

Text

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (the plaintiff).

Reasons

1. The following facts do not conflict between the parties, or can be acknowledged in full view of the overall purport of the evidence presented by the Plaintiff.

In 190, the defendant newly constructed the five-story apartment on the land B in 1990 and sold it to three households among them, and transferred one household to C with 67 square meters out of the above site: (2) newly constructed six households of multi-household housing on the D site to sell four households among them; (3) newly built and sold the six households of multi-household housing on the E site; (4) newly built and sold the three-story multi-household housing in the name of G owner of the site on the F site; (3) in filing a final tax base return on global income tax base in 1990 on May 191, 191, the defendant calculated the amount of income for the pertinent year based on the amount of global income tax calculated by deducting the total amount of income of the plaintiff 416,000,000,000,000 won from the total amount of income of the second five households from among the detached housing and the fourth multi-household housing in 197; (4) calculated the amount of income of KRW 27086,075,086,07.

(hereinafter “instant disposition”). (b) The instant disposition

The Plaintiff asserted that “(1) one of the apartment units (1) is transferred in return for the provision of land to land-owner C, and ④ The sales price for three of the six households of multi-household houses is the husband of G, who is the landowner and is the partner of H, and thus, the instant disposition of this case, which included each of the above payments in the Plaintiff’s income, is unlawful.” The Plaintiff filed a lawsuit seeking revocation of the instant disposition with the Seoul High Court on January 29, 1997 (97Gu4199), but the dismissal judgment from the above court on January 22, 1998, and the dismissal from the Supreme Court on May 15, 1998 (98Du3457) is dismissed.