종합소득세부과처분취소
1. The Defendant’s global income tax of KRW 5,218,820 (including additional taxes) for the Plaintiff on June 1, 2016 and the year 2011.
1. Details of the disposition;
A. 23 persons (around May 19, 200; hereinafter referred to as “members”) including C and DoD (the death on May 19, 2009; hereinafter referred to as “the network”) who were owners of the land B and 12 lots outside Jung-gu Seoul, Jung-gu, and 12 lots (hereinafter referred to as “the instant land”), were established on September 20, 1996 for the purpose of engaging in the business of newly building and selling or leasing commercial buildings on the instant land.
B. On December 30, 200, the instant association newly constructed a F building consisting of 1,878 stores on the instant land (hereinafter “instant commercial building”) and completed the registration of initial ownership of the title of the instant association on January 11, 2001, and sold 1,600 stores to the general public, granted the right to use the part corresponding to the site ownership of the store purchased between the buyer and the buyer for 30 years, and, in return, received an advance payment of KRW 1,14.1 billion from the buyer, the instant association additionally entered into an agreement on land use with the buyer for 1,14.1 billion won.
C. The instant association reported and paid value-added tax from 2001 to 2008 by treating the said land rental fee as the rental period (30 years) and the amount calculated in proportion to the respective sale area by treating the said land rental fee as the player rental fee (hereinafter “the instant rental fee”). The members have set up a detailed statement of distribution by joint business proprietor according to the shares of association members registered with the National Tax Service and paid comprehensive income tax.
However, after the sale of the instant commercial building, a considerable number of members of the instant commercial building transferred the ownership of the land owned by a third party (hereinafter “non-members”) due to voluntary auction, etc., and thereafter, “In a lawsuit claiming restitution of unjust enrichment filed against the instant trade association or buyers, the instant trade association and the instant case.”