종합소득세부과처분취소
1. All of the claims filed by the plaintiff A against the defendant Kang Dong Tax Office, and the claims filed by the plaintiff B against the defendant Lee Dong Tax Office.
Details of the disposition
On September 20, 1996, 23 persons, including the Plaintiffs, etc. (including the Plaintiffs, etc., who were owners of the land of this case and 3,775 square meters (hereinafter “instant land”) (hereinafter “members”) established Diplomatic Development Association (hereinafter “instant association”) on September 20, 1996 for the purpose of newly building a commercial building on the instant land to sell in lots or engage in leasing business (hereinafter “instant business”).
On December 30, 200, the instant association newly constructed D Building consisting of 1,878 stores on the instant land (hereinafter “instant commercial building”) and completed registration of initial ownership on January 11, 2001 in the name of the instant association.
The instant trade association, around 200, sold 1,600 stores of the instant commercial building and registered the instant land in the names of 23 persons, including the Plaintiffs, etc., entered into a land use contract with the instant trade association, which grants the buyers the right to use the instant land for 30 years and receives land usage fees in advance from the buyers (hereinafter “instant land use contract”), and received land usage fees from the buyers in advance (hereinafter “the instant land use contract”).
The Defendants are entities other than organizations deemed corporations under the Framework Act on National Taxes, and the method of distributing profits or the ratio of distributing profits is determined or factual profits are distributed, so the Plaintiffs, members of the instant association, were liable to pay income tax on each portion of the pertinent usage fees (hereinafter referred to as “market user fees”) corresponding to the respective equity ratio (1.08%, Plaintiff B:0.72%), but the Plaintiffs did not file a return on the pertinent usage fees on the grounds that they did not return the pertinent amount of income for the reason that they did not return the amount of income for the reasons that they did not return the amount of income for the pertinent use fees in 201 to 2013.