beta
Text
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Determination on the legitimacy of the instant lawsuit
A. As to the Plaintiff’s filing of a claim against the Defendant by asserting the following as the cause of the instant claim, the Defendant first asserted that the instant lawsuit against the so-called “non-special agreement to bring a lawsuit is unlawful.”
(1) On March 28, 2014, the Plaintiff drafted an agreement with the Defendant to resolve the partnership relationship with the Defendant (2-1) and intended to pay and take over the amount of 50 million won for physical facilities, leases, etc. previously owned by the Defendant.” (2) “The Plaintiff divided profits and losses at the rate of 50:50 at the time of the establishment of the partnership relationship with the Defendant, and the portion of the tax burden was divided by 50:50. The Plaintiff bears 50% of the earnings and expenses of internal and external medicine, and the Defendant bears 50% of the earnings and expenses of the internal and external medicine, and the Defendant bears 50% of the tax imposed on the profits of the internal and external medicine.” (3) “The Plaintiff is entitled to claim against the Defendant for 50% of the tax imposed on the profits of the internal and external medicine, and the details thereof are as follows.
① The Plaintiff was obligated to pay global income tax of KRW 29,819,19,90 on global income, and KRW 29,881,920 on global income tax of KRW 29,773,190 on external and partial part of 2012; KRW 29,87,310 on global income tax; KRW 2,981,920 on global income tax; KRW 72,445,30 on global income tax of KRW 7,24,530 on external and partial part of 2013; KRW 228,00 on special rural development tax; KRW 5,740,120 on global income tax of KRW 228,00 on rural development tax; KRW 37,30 on special rural development tax; and KRW 574,010 on local income tax.
② Since the Plaintiff is in the same business relationship with the Defendant, the Defendant should bear 50% of the tax to be borne by the Defendant, and the Defendant also bears 50% of the tax to be borne by the Plaintiff.
Therefore, in 2012 and 2013, the amount of taxes that the Plaintiff had paid during the said 201,820,90 won (i.e., KRW 29,73,190, KRW 2,977,310, KRW 29,819, KRW 2981,920, KRW 72,445,300, KRW 724,530, KRW 228,000, KRW 57,330, KRW 574,010). (ii) The Defendant’s share is 50%.