Jeju District Court 2014Guhap5044 ( December 17, 2014)

Profits acquired by the landowner by occupying and using the land without any legal cause by a third party shall not be subject to taxation.

(The same as the judgment of the first instance) The person liable for payment of the transfer income tax is the title truster, and the third party without any legal cause the profits which the owner obtains from the third party, etc. by occupying and using the land, shall not be subject to the income tax

Article 11 of the Value-Added Tax Act

Disposition to revoke the disposition to impose global income tax, etc. on Gwangju High Law ( Jeju) 2015Nu20

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○ Head of tax office

Jeju District Court 2014Guhap5044

June 24, 2015

July 15, 2015

1. The part against the defendant ordering cancellation in excess of the following cancellation part among the judgment of the first instance, shall be revoked, and the plaintiff's claim corresponding to that part shall be dismissed:

The Defendant’s disposition of imposing global income tax on the Plaintiff on January 8, 2013; global income tax of 6,470,170; global income tax of 207; global income tax of 93,518,08; global income tax of 74,705,670; global income tax of 2008; global income tax of 43,795,590; global income tax of 43,369,760; the amount exceeding 7,72,043; the amount exceeding 7,97,249; the amount exceeding 45,57,240 for the period of 208; the amount exceeding 205,97; the amount exceeding 205,67,97, 207, 205, 207, 209, 206, 205, 207, 2097, 209, 2006.

2. The plaintiff's appeal and the defendant's remaining appeal are dismissed, respectively.

3. One half of the total litigation costs shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

1. Purport of claim

On January 8, 2013, the Defendant’s global income tax of 6,470,170, global income tax of 206 for the year 207, global income tax of 93,518,08, global income tax of 74,705,670, global income tax of 209, global income tax of 43,795,590, global income tax of 2010, global income tax of 43,369,760,797,240, global income tax of 205, 208, 207, 208, 205, 207, 209, 205, 207, 209, 205, 207, 209, 205, 208, 206, 208, 206, 207, 206, 207, 2005, 767, 7

2. Purport of appeal

A. The plaintiff

The part against the plaintiff in the judgment of the court of first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 51,247,980 on January 8, 201, which reverts to the plaintiff on January 8, 2013.

B. Defendant

The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim shall be dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation on the instant case is as follows. Thus, Article 8(2) of the Administrative Litigation Act, Article 8(2) of the Civil Procedure Act, as well as Article 8(2) of the Civil Procedure Act

420 cites it as it is by the main text of Article 420 (The fact-finding and decision of the first instance court is not different even considering the allegations and evidence added in the trial).

[Supplementary Use]

The part of the judgment of the first instance court from 8th to 16th shall be added as follows.

On the other hand, since the above KRW 120,00,00 is land usage fees from December 25, 2010 to June 30, 201, the total amount of global income tax for up to the period of 2009 and value-added tax for up to the period of January 2010 should be revoked. The foregoing illegal cause should be excluded, and each global income tax for the period of 2010 and the amount of tax for the year of 2010 and the amount of tax for the year of 2010 and the amount of tax for the first year of 2011 should be calculated fairly, and if each of the tax for the global income for the year of 2010 and the amount of tax for the first year of 2011 are calculated appropriately, it should be revoked, as the amount exceeds KRW 45,503,529, global income tax for the year of 201 and the amount of tax for the second year of 2010.

2. Conclusion

Therefore, the plaintiff's claim is accepted within the above scope of recognition, and the remaining claims are dismissed for reasons. Since the judgment of the court of first instance which partially different conclusions is unfair, the part against the defendant who ordered cancellation in excess of the above cancellation part among the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to that part is dismissed, and the plaintiff's appeal and the defendant's remaining appeal are dismissed for lack of reasons. It is so decided as per Disposition.