회수불능으로 실현 가능성이 없는 금액과 실제매매대금보다 부풀린 금액에 대하여 수입금액에서 제외하고, 그 외 처분은 정당함 [일부패소]
Seoul Administrative Court 2012Guhap23341 (Law No. 16, 2013)
early 2011west 1042
Except in respect of the amount which is not likely to be realized due to impossibility of recovery and the amount which is less than the actual sale price, other disposition is legitimate.
Except from the revenue amount for the amount which is not likely to be realized due to impossibility of recovery and the amount which is less than the actual sale price, it does not appear that a building permit was obtained for the key land, and the transfer of the key land before the actual construction has not been commenced, etc. shall not be deemed land for business, and the initial disposition that was confirmed as construction cost unrelated to the key land and excluded from necessary expenses is justifiable.
Article 27 of the Income Tax Act, Article 64 of the Income Tax Act, Article 122 of the Enforcement Decree of the Income Tax Act
2013Nu1666 global income and revocation of disposition
- Appellants
1.A
2. KimB
1. The director of the tax office;
2. The director of the Yangcheon Tax Office.
Seoul Administrative Court Decision 2012Guhap23341 decided May 16, 2013
November 8, 2013
December 13, 2013
The appeal by the plaintiffs and the defendant Gangseo-gu director of the tax office is dismissed.
Of the appeal costs, the part arising between the Plaintiff A and the Head of the Gangseo Tax Office shall be borne by each party, and the part arising between the Plaintiff KimB and the Head of the Yangcheon Tax Office shall be borne by the Plaintiff KimB.
Cheong-gu Office
On November 15, 2010, the head of Gangseo-gu Tax Office revoked the imposition of global income tax OOO(OOOO(OOOO(2006, 2007, OOOOOOO(2008, 2008), and global income tax OOO(2008) for 208 years, and the imposition of global income tax for 2008 by the head of both tax office on November 15, 2010 against the Plaintiff KimB(2006, OOO(207, 207, and OOOB(208).
subsection (1)
The plaintiff < by Presidential Decree No. 2060, Jan. 2
The judgment of the first instance shall be modified in the same manner as the purport of the claim.
Plaintiff KimB
The judgment of the first instance shall be revoked. The same shall apply to the purport of the claim.
The director of the District Tax Office of the defendant's Gangwon-gu.
The part of the judgment of the court of first instance against the defendant shall be revoked, and the corresponding claim of the plaintiff shall be dismissed.
The reasons for this decision are as stated in the judgment of the court of first instance.
Therefore, the judgment of the court of first instance is justifiable, and the appeal by the plaintiffs and the chief of the defendant Gangseo-gu Tax Office is dismissed as it is without merit. It is so decided as per Disposition.