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(영문) 서울행정법원 2014.02.20 2013구합19776

부가가치세경정거부처분취소

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1. The Defendant’s value-added tax of KRW 7,615,730 on March 25, 2013 against the Plaintiffs on March 25, 2012 and KRW 2,012.

Reasons

1. Facts of recognition;

A. The Plaintiffs completed the registration of ownership transfer with respect to the land of Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, Seoul District Court’s Yeongdeungpo-gu registry office (hereinafter “Yanpo-si registry office”) on August 19, 199 as to the land of this case (hereinafter “instant land”) by one half of their co-ownership and are real estate leasing business.

B. On November 3, 1993, the five-story neighborhood living facilities of reinforced concrete structure (hereinafter “instant building”) were newly built on the instant land. D on the instant building, upon receiving a decision to grant a successful bid on June 20, 1997, completed the registration of ownership transfer as the receipt of No. 28025 on July 15, 1997.

C. After completing the registration of ownership transfer with respect to the instant building, D paid rent to E, who is the landowner of the instant building. Since August 19, 1999, D paid rent to the Plaintiffs after the Plaintiffs completed the registration of ownership transfer, and no agreement was reached regarding rent of the instant land from November 15, 2007.

Accordingly, the plaintiffs filed a lawsuit against D to claim for the payment of rent (Seoul Central District Court 2007Gahap80782). On January 18, 2008, when the above lawsuit was pending, the plaintiffs agreed that "the rent of the land in this case shall be KRW 8 million per month from November 15, 2007 to December 31, 2008 (hereinafter the same shall apply), and thereafter, until December 31, 2009, KRW 9 million per month, and thereafter December 31, 2010, KRW 10 million per month, after that month, and KRW 10 million until December 31, 2010, the plaintiffs and D shall be determined as KRW 10 million if it is inappropriate to make a settlement due to the economic changes in rent after 2012."

On December 20, 2011, the Plaintiffs filed a lawsuit against D for payment of rent (Seoul Central District Court 201Gahap134501) (Seoul Central District Court 201Gahap134501) on December 20, 201, and F purchased the instant building from D. < Amended by Presidential Decree No. 23501, Dec. 2012>