beta
Text
1. As to KRW 20,00,000 and KRW 3,433,363 among them, the Defendant shall start from August 31, 2017 to May 30, 2018.
Reasons
1. Basic facts
A. On November 2013, the Defendant participated in the procedure of the auction of corporeal movables in this Court (2013.508) and was awarded a successful bid in KRW 2,143,00,000, including “D” owned by Nonparty C.
B. After that, around November 29, 2013, the Defendant entered into a sales contract with the Plaintiff on a total of KRW 2,243,00,000 for the said art work (hereinafter “instant sales contract”) and delivered the said art work to the Plaintiff.
C. On June 1, 2017, the head of the tax office having jurisdiction over the Plaintiff imposed KRW 22,00,000 [3,776,700 out of the above KRW 222,00,000 under the instant sales contract - 20% of the income under the Income Tax Act - 20% of the income under the instant sales contract x its additional tax 22,00,000 won] on the Plaintiff, a withholding agent under the instant sales contract, who is a withholding agent under the instant sales contract. On July 31, 2017, the Plaintiff paid KRW 22,00,000 among the income under the instant sales contract.
E. According to relevant Acts and subordinate statutes, the income from the transfer of “stein, stein, stein (limited to those in hand, excluding design and paper products that have been stolen) and call, and other similar decorations” is stipulated as “other income” (see Article 21(1)25 of the Income Tax Act and Article 41(13)1(a) of the Enforcement Decree of the Income Tax Act). The income tax rate is stipulated as 20/100 of other income (Article 129(1)6(d) of the Income Tax Act).
In addition, in the case of other income, the withholding agent, who is the transferee, separately pays the income tax after withholding it from the transferor.
(Article 127(1)f of the Income Tax Act. On the other hand, the Plaintiff paid KRW 2,192,942,00 to the Defendant by January 24, 2014 as the purchase price pursuant to the instant sales contract. ② On January 27, 2014, the Plaintiff delivered the instant forest as indicated in the Appendix E (hereinafter “instant forest”).
【Unsatisfied facts, Gap evidence 1 through 5 (including branch numbers), Gap.