종합소득세부과처분취소
1. Revocation of a judgment of the first instance;
2. The Defendant limited to the Plaintiff on June 8, 2012, including the claim extended at the trial.
1. "The grounds for the judgment of this court citing part of the judgment of the court of first instance";
2. Whether the instant disposition is lawful
(a)the relevant legislation;
B. The part of the judgment of the court of first instance, with the exception that the pertinent matter is advanced as follows, is identical to the reasons for the judgment of the court of first instance (including 2.2 to 4.5 degrees), and thus, in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, “the global income tax” in 2.9 degrees to “the global income tax for 2010 years.” 2. 12 degrees to “the Income Tax Act” in 2. 3 degrees to “the former Income Tax Act (amended by Act No. 10408, Dec. 27, 2010; hereinafter the same shall apply). 3. 1 degrees to “the Income Tax Act” in 3. 18 degrees to “the former Income Tax Act” in 3. 3 Myeon 18 degrees to “the December 28, 2006”.
2. The judgment of this Court
A. When the trustee, without negligence, provided that the principal obligation is extinguished due to repayment or other withdrawal without negligence, the principal obligor may exercise the right to indemnity including legal interest (Article 441 and Article 425(2) of the Civil Act). Since the guarantor, who has pledged his/her property to secure his/her property to secure his/her property to secure his/her property to pay loans to the National Agricultural Cooperative Federation C and the claim for indemnity that he/she acquired against C, the principal obligor, shall be a civil claim arising between B and C, the non-standing, and the Plaintiff, the inheritor, can seek only legal interest at the rate of 5% per annum from the date of exemption in the course of exercising the claim
Nevertheless, the plaintiff submitted a claim statement stating "interest at an annual rate of 6% (including the issues of this case)" in the auction procedure and received the corresponding amount (including the issues of this case) as an interest on the subrogated amount as an interest, as seen earlier. Among them, the interest rate of 5% per annum is the legal interest received as an exercise of the right to indemnity by the trustee guarantor, and the exceeding interest rate of 1% per annum.