사전 분양한 택지 분양수익의 귀속시기[국승]
Suwon District Court 2008Guhap334 (O. 21, 2009)
Review Corporation 2007-0074 ( December 26, 2007)
Time of attribution of sale proceeds of pre-sale housing lots;
Since the provision of services for the creation of a housing site upon the request of the purchaser and the pre-sale of an undeveloped housing site cannot be deemed as a pre-sale, a disposition that was imposed by including the proceeds from the sale in the balance payment date or the business year to which the approval date of the use of the housing site
The contents of the decision shall be the same as attached.
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 disposition of imposing corporate tax of KRW 784,475,019 for the plaintiff on February 2, 2007 in excess of KRW 758,157,188, and the disposition of imposing corporate tax of KRW 26,473,758,008 for the year 2003 on August 4, 2006 and the disposition of imposing corporate tax of KRW 118,87,240,93 for the year 2004 in excess of KRW 69,910,686,086 of the disposition of imposing corporate tax of KRW 203 for the plaintiff shall be revoked.
The reasoning for the court's explanation on the instant case is the same as the entry in the reasoning for the judgment of the court of first instance, and thus, it can be cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.