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(영문) 수원지방법원 2017.09.19 2017구합62076

종합소득세부과처분취소

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1. On May 2, 2016, the Defendant imposed each global income tax on the Plaintiff on May 2, 2016.

Reasons

1. Details of the disposition;

A. On April 23, 2001, the Plaintiff entered into an agreement with B to waive the investment share within the scope of the investment share in the event that B pays KRW 500 million to B as the investment title, and ② B pays the amount calculated by adding the amount received from the Plaintiff on October 23, 2001 to the amount calculated by adding the rate of at least 0.3% per month to the amount received from the Plaintiff on October 23, 2001. ③ The Plaintiff may claim for the agreed amount at his option. ④ In addition to the amount paid by B as the investment title, the Plaintiff agreed to waive the investment share within the said scope.

B. Since April 23, 2001 to April 2008, the Plaintiff paid KRW 4.6 billion to B (hereinafter “Plaintiff’s amount”). B from January 201 to January 201, 201, from January 201, to January 201, 1.8% per month on the Plaintiff (the Plaintiff and B changed the 0.3% per month as stipulated in the agreement on April 23, 2001, to 1.8% per month; and as above, the amount calculated as the first agreement on April 23, 2001 (hereinafter “the first agreement”). The total amount is KRW 662,40,000 (hereinafter “1 major amount”); its details is KRW 165,600,000 won x 4.6% per month (hereinafter “16% per month”).

Unit: won.

C. On May 27, 2010, B prepared and delivered to the Plaintiff a total of 4.6 billion won of promissory notes ( issuer B: hereinafter “instant promissory notes”) as indicated in each of the following table:

Date of payment of the amount: 140,000,000. 0. 2 October 2, 2010; 200,000 won on June 2, 2010; 200,000 won on June 2, 2010; 320,000,000 won on June 17, 2010; 10. 20,000,00. 0. 0. 6. 0. 20,000 on June 20, 200 on June 20, 200; 10. 8. 10,000,00 won on June 20, 200; 6. 30,000,000 on June 20, 200;