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(영문) 수원지방법원 2014.12.11 2012구합3973
부가가치세등부과처분취소
Text

1. Each global income tax and each global income tax listed in paragraph 1 of [Attachment 1] set forth by the director of the Jungyang Tax Office against the Plaintiff A.

Reasons

1. Details of the disposition;

A. A. F. H. H. H., a foundation of the G Religious Organizations, created a F.M. on May 16, 1991, and around June 13, 1995, F. H. H. (representative E) established under the name of “G. Religious Organizations H.,” and “A.M. C., 1,715.16 square meters of land in J. H., a foundation of the religious organizations.”

(2) On June 26, 1996, after obtaining permission to establish a charnel, etc. and obtaining permission to establish a charnel, etc. under the name of an individual E, with a content that the size of a charnel house, which is a facility for the establishment of a charnel house, is 5,318.4 square meters, and the number of a breaths, which is 25,004 (including a 5,000 strings), is changed to 25,004 (hereinafter “instant charnel project”).

2) As to the right to establish a charnel house for the period of 21,833 out of the instant charnel house due to the shortage of construction funds, E is a “certificate of the establishment of a charnel house” for the convenience of the payment of construction expenses before the date of February 2, 2005, and the right to purchase a charnel house for the convenience of the acquisition of a business from E and the new issuance of a new establishment while carrying out the instant charnel house for the sake of convenience. Although Eul provided a payment for the construction expenses, it has repeated several times to resume the discontinuance of the construction as the payment for the construction expenses, it has no way to raise the construction funds, and the said business has been substantially discontinued.

3) Meanwhile, on February 2005, K, L, and M are named as members of the instant charnel project construction companies around February 2, 2005 (hereinafter “Promotion Committee”).

B. Along with the introduction of K, L, M, etc., the plaintiffs D,O, and P (P retired from the human means) constitute a so-called "person means" after becoming aware of E, and entered into a contract between E and E on February 22, 2005, under which the right to permit the instant charnel project and the entire site of the instant charnel project will be acquired at KRW 6.2 billion, and E.

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