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(영문) 부산지방법원 2016.03.18 2015구합23749

부가가치세경정처분취소

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1. On November 6, 2014, the Defendant issued a corrective disposition of KRW 57,186,300 against the Plaintiff on January 6, 2014.

Reasons

1. Details of the disposition;

A. The Plaintiff is a company that engages in real estate development and lease business, and EMppppppppy corporation (hereinafter “seller”), a special purpose corporation that holds 95% of the Plaintiff’s shares, and KTB Asset Management Co., Ltd. is a collective investment business entity (hereinafter “collective investment business entity”) under subparagraph 56 of the KTBS Real Estate Investment Trust Act, and the Nonghyup Bank Co., Ltd. (hereinafter “Buyer”) are a trust business entity of the above real estate investment trust.

B. On December 31, 2013, the seller, the buyer, and the collective investment business entity entered into a contract with the seller to sell the seller KRW 64,540,000,00 to the buyer the four underground floors in Busan Jung-gu, 12-1, 1917 square meters, and the eight underground floors and the building and accessories attached thereto (hereinafter “the shopping mall in this case”) at KRW 64,540,00,000, on condition that the seller will complete the transfer of ownership until February 28, 2014 (hereinafter “the sales contract in this case”).

C. On the same day, the buyer, the Plaintiff, and the collective investment business entity leased the shopping mall in this case to the Plaintiff for 15 years from the date when the transfer of ownership is completed in accordance with the instant sales contract, and the Plaintiff entered into a liability lease agreement under which the buyer will pay the buyer the deposit amount of KRW 5,000,000,000,000, monthly rent of KRW 310,833,333, and the monthly rent of KRW 510,00,000 (hereinafter “instant lease agreement”).

On January 6, 2014, the buyer, the Plaintiff, and the collective investment business entity agreed to change the rent corresponding to the portion of the instant lease agreement in February 2 and March 2014 to the “lease Commencement Fee”.

E. On March 31, 2014, the seller, buyer, and collective investment business entity agreed to finally change the scheduled date for completing the transfer of ownership to April 30, 2014.

F. On March 28, 2014, the Plaintiff moved in the shopping mall of this case. On April 24, 2014, the ownership of the shopping mall of this case was transferred to a purchaser, and thereafter rent 289,319,067 won was transferred until April 23, 2014.