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(영문) 서울행정법원 2013.05.03 2012재구합144

종합소득세등과세부과처분무효확인

Text

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (the plaintiff).

Reasons

1. Basic facts

A. The Defendant: (a) newly constructed the five-story apartment on the site B in 1990 and sold it to three households among them; (b) transferred one household to C which provided six-seven of the above site; (c) newly constructed six households of multi-household housing on the D site to sell four households among them; (d) newly built and sold the two-story multi-household housing on the E site; (iv) newly built and sold the three-story multi-household housing in the name of G owner on the F site; and (v) filed a final tax base return on global income tax for 1990 on May 191, 199; (iii) calculated the amount of income for the pertinent year based on the amount of global income tax calculated by deducting the amount of income for the pertinent year other than three-household housing from among the detached housing and multi-household housing; (iv) calculated the amount of income for the pertinent year based on the Plaintiff’s total amount of income for 16,800,000 won; and (v) calculated the amount of income amount of income for 2075 percent tax (including the amount of global income tax).

B. The Plaintiff filed a lawsuit seeking revocation of the instant disposition under Seoul High Court Seoul High Court Decision 97Gu4199 on January 29, 1997, but was dismissed on January 22, 1998, on the following grounds: (a) one household among the apartment units (i) transfers land to C, and (b) the sales price for three households among the six households of multi-household housing, is the husband of G, who is the landowner, and is the partner of H; and (c) the instant disposition that included each of the above payments in the Plaintiff’s income, was unlawful.

Therefore, the plaintiff appealed by Supreme Court Decision 98Du3457 on January 31, 1998, but the above judgment was finalized after the dismissal of appeal was sentenced on May 15, 1998.

C. The plaintiff on May 27, 1998.