재건축조합의 소득발생 여부[국승]
Value of land invested in kind by a partner to a reconstruction association;
The value of land acquired by a reconstruction association from its members shall be calculated in books within the scope of market value, and the plaintiff seems to have no income but to have business income.
Article 41 of the Corporate Tax Act Acquisition Value of Assets
Article 72 of the Enforcement Decree of the Corporate Tax Act
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's refusal to request the correction of corporate tax belonging to the business year of 2004 against the plaintiff on April 5, 2006 shall be revoked.
The reasoning of the judgment of this court is that the "only is a problem" of the 7th 18th th th th th th th th th th th th th th th th th th th among the judgment of the first th th th th th th th th th th th th th, and that the plaintiff's adoption of the method of a share ownership construction contract does not seem to have any income in relation to the sale of general apartments by paying the total purchase price to the construction cost for the construction works, and it is merely the result of the plaintiff's settlement by removing only the general apartment-related part among the plaintiff's reconstruction project as a result of internal expenditure with regard to the construction cost under an agreement with the construction works, and if the apartment is included in the apartment sold to the plaintiff's members, the business income of the plaintiff is the same as the written judgment of the first th
Therefore, the judgment of the first instance court as to this conclusion is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.