손해배상(기)
1. All of the instant lawsuits are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff’s special representative E.
1. Basic facts
A. The Plaintiff is an organization deemed a legal entity in the application of tax-related Acts pursuant to Article 13 of the Framework Act on National Taxes to a clan made up of F as its descendants (hereinafter “Plaintiff clan”), and the Plaintiff’s clan E is a person appointed as a special representative pursuant to the Jeonju District Court Order 2019Karo1007 dated February 13, 2019 regarding this lawsuit, and Defendant B is the representative of the Plaintiff clan from June 2014 to June 2014.
B. The Plaintiff clan owned 11 m2,141 m2 (hereinafter “instant land”) including 4,168 m2,00,000 G 4,168 m2 (hereinafter “instant land”). However, around July 2, 2014, the State accepted the instant land (hereinafter “instant expropriation”) and paid KRW 4,485,54,30,00 as compensation to the Plaintiff clan (hereinafter “instant compensation”).
C. On September 17, 2014, Defendant B entered into a tax reporting agency contract with Defendant C and I tax accounting corporation, a certified tax accountant affiliated with H, on behalf of the Plaintiff clan, on behalf of the Plaintiff clan, and paid KRW 126.9 million as remuneration to the said certified tax accountant (excluding value-added tax; hereinafter “instant remuneration”).
On March 31, 2015, according to the instant agency contract, Defendant C and D directly used the instant land for the proper purpose business of the Plaintiff clan, which is a non-profit corporation for more than three years counting from the above expropriation date, and on the premise that the instant compensation falls under non-taxation pursuant to the corporate tax-related Acts and subordinate statutes, Defendant C and D reported the corporate tax for the year 2014 of the Plaintiff clan with the tax base of the Plaintiff clan as zero won for the expropriation (transfer) of the instant land.
(hereinafter referred to as the “instant report”). (e)
As a result of the investigation of the plaintiff clan, the head of the Jeonju District Tax Office considers that the compensation of this case is not eligible for non-taxation, and shall be the plaintiff clan around November 2016.