종합소득세부과처분취소
1.The judgment of the first instance shall be modified as follows:
On August 10, 2013, the defendant belongs to the plaintiff in 2010.
1. The grounds for the court’s explanation on this part are the same as the corresponding part of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. In light of the circumstances as seen earlier of the amount of interest received from the obligor B prior to the determination and the purport of the entire arguments and the statements in the evidence Nos. 3, 4, and 6 as well as the grounds for recognition, i.e., the Plaintiff: (a) with respect to the fourth-story neighborhood living facilities on the Songpa-gu Seoul, which the principal owns one-half equity interest in order to borrow the amount from the Plaintiff, the maximum debt amount of June 25, 2010 was completed with the Plaintiff’s establishment registration of a mortgage for the Plaintiff and G; (b) the Plaintiff was investigated by the Defendant with respect to the instant case, with the principal of KRW 450,000,000 from June 1, 2010 to May 201; and (c) the Plaintiff was paid with the total interest of KRW 50,000,000 with the principal of KRW 450,000,0000 from May 20, 2001.
In light of the fact that “the Plaintiff stated to the effect that it was,” ③ the maximum debt amount of KRW 580,00,000,000,000, the loan principal of KRW 450,000,000 revealed by B does not go against trade practice at approximately 128%; ④ The registration of creation of a new mortgage was cancelled after the loan principal and the agreed party were fully repaid, it is reasonable to deem that the Plaintiff was paid KRW 148,50,00 as stated in B’s statement that the Plaintiff received KRW 148,50,00 as interest.
On June 25, 2010, the Plaintiff agreed to receive KRW 300,000,000 from B, and lent it to B with interest of KRW 1% per month, and interest from February 2012 to KRW 1.5% per month.