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(영문) 창원지방법원진주지원 2014.08.27 2013가합2675
부당이득금반환
Text

1. The defendant shall pay to the plaintiffs each amount stated in the attached Form 3's "total amount sheet" and KRW 800,000 among them.

Reasons

A. According to Article 26 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21566 of Jun. 26, 2009) and Article 15(3) [Attachment 5] of the former Enforcement Rule of the Corporate Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 99 of Sept. 2, 2009), the depreciation of a building shall be based on the straight line method, and the standard service life of a building built with reinforced concrete shall be 40 years. The construction cost of the apartment of this case is 9,351,479,335 is identical to that of the apartment of this case. Thus, the total depreciation cost of the apartment of this case is 1,396,316,77 won [9,351,479,335 won] 】 (the rental period is 365 days/365 days) / 40 years] on the basis of this, the depreciation cost of each apartment of this case x the total sale area per household / / [9].

[Attachment 9] Unit 9: Construction cost of each apartment unit of this case by unit of 7,809,682.1204.203. 1203.209. 7,809,682.1204. 1203.203.204. 1204. 103.203.203. 1204. 1204. 1204. 12039,642,570

[Attachment 10] Unit: 10 7,468,468,902,458,5119,642,5709, 284, 841 of the former Enforcement Rule of the Rental Housing Act [Attachment 1] 2(b) of the former Enforcement Rule of the Rental Housing Act, 61,93, 4613, 214, 430, 7809, 6825, 57, 338, 2104. 76,468, 902, 458, 5119, 642, 5709, 284, 841 of the former Enforcement Rule of the Rental Housing Act.

The appraisal value, which is the basis for calculating the pre-sale conversion price, shall be the arithmetic average of the appraisal value of the relevant apartment house assessed by the two appraisal corporations located in the place of the pre-sale conversion price, and the arithmetic average of the appraisal value of each apartment house of this case is as follows.

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