종합소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff, B, and C (hereinafter the above three persons, et al., referred to as “Plaintiffs et al.”) were co-owners of Seocho-gu Seoul Central District Court’s H voluntarily auction procedure on the land (total area of 1,547m2, et al., hereinafter “instant land”) located in Seocho-gu Seoul Central District Court for the Plaintiff and C’s share of 1/4 of each of the above land, B’s share of 1/2 of the above land at each auction on March 6, 201, respectively, and became co-owners.
B. At the time, there was an officetel on the ground of the instant land (hereinafter “the instant officetel”). On March 2003, the Plaintiff and two other parties filed a claim suit against the instant officetel occupants, including the Plaintiff, etc., the Seoul Central District Court 2003Kahap17403, and filed a claim for damages or reimbursement of rent equivalent to the usage fees of the instant land, against the said occupants. On July 13, 2006, the said court rendered a judgment ordering the said occupants to pay rent to the Plaintiff and the two other parties, on the ground that the instant officetels occupants have legal superficies under Article 366 of the Civil Act, and appealed both parties to the said judgment.
C. On May 2007, when the appellate court of a lawsuit claiming the above rent, etc. was in progress, the appellate court was to receive KRW 600,000,000, B1,200,000 from the transfer price to the above land by the Plaintiff and two other persons, and received KRW 750,000,000 from each of the above land use from March 6, 2001 to the transfer price, and the appellate court was to receive KRW 3750,000,000, KRW 1,500,000 for the above land use from March 6, 2001 to the transfer price. After agreement was reached, the appellate court case was established as the content of the above agreement.
The Plaintiff received the sale price and the rent for the portion of the instant land 1/4 pursuant to the above agreement, and paid the transfer income tax for the sale, but did not return and pay the comprehensive income tax on the said portion of the land.
E. The defendant