법인세부과처분취소
1.(a)
On January 9, 2015, the Defendant imposed corporate tax on Plaintiff A for the business year of 2013, 16,895.
1. Details of the disposition;
가. 원고들은 휄트제조 및 판매업을 영위하는 회사이고, C은 원고들의 대표이사이다.
B. On November 10, 2012, Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) leased the lease deposit amount of KRW 50 million from November 10, 2012 to November 9, 2013, the lease deposit amount of KRW 550,000,000, and KRW 21,200,000,000 from ASEAN-gun, Chungcheong-gun, the representative director of Plaintiff A, for the Plaintiff’s land E (hereinafter “instant land”).
B. After constructing five buildings on the instant land, Plaintiff A leased the instant land and buildings to Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) for the period from August 1, 2012 to July 31, 2014, KRW 250,000,000,000 from August 31, 2014, KRW 250,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000.
C. The Plaintiff A paid KRW 254,400,000 in total for the instant land to D in 2013, and the Plaintiff B paid KRW 664,620,000 in total for the instant land and the instant building in 2013.
From January 8, 2014 to January 24, 2014, the Defendant: (a) conducted the tax investigation of each corporate tax on Plaintiff A with respect to the Plaintiff from February 4, 2014 to February 13, 2014; and (b) as a result, “D is a related party of Plaintiff A; (c) Plaintiff A is a related party of Plaintiff B; (d) KRW 16,434,016; and (d) the appropriate difference between the instant land and the instant building; (d) KRW 87,286,698; and (e) the difference paid to Plaintiff A to Plaintiff; and (e) KRW 237,965,984, (e) KRW 250,40,00,00; and (e) KRW 16,436,306,306,36366, Feb. 16, 206; and (e) deeming that the difference paid to Plaintiff A is unreasonable.