(영문) 서울행정법원 2018.01.12 2017구합55725

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(영문) 서울행정법원 2018.01.12 2017구합55725

종합소득세부과처분취소

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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. 23 persons including the Plaintiff, etc., who were owners of B and 12 lots of land outside Jung-gu Seoul, Jung-gu (hereinafter “instant land”) (hereinafter “members”) were jointly established on September 20, 1996 for the purpose of constructing a new commercial building on the instant land to sell in lots or engage in leasing business.

B. On December 30, 200, the instant association newly constructed D Building consisting of 1,878 stores on the instant land (hereinafter “instant commercial building”) and completed registration of initial ownership on January 11, 2001 in the name of the instant association.

The association of this case entered into a land use contract of this case (hereinafter “the land use contract of this case”) under which the land of this case was registered in the name of 23 persons such as the plaintiff, etc. in selling 1,600 stores, and the association of this case grants the buyer the right to use the land of this case for 30 years between the buyer and the buyer, and in return, receives the pre-payment of the land use fee from the buyer.

The instant association received land usage fees of KRW 114.1 billion (hereinafter “the instant usage fees”) from the buyers.

C. The Defendant imposed KRW 32,046,990 on April 21, 2016 on the Plaintiff, on the ground that the Plaintiff, a member of the instant association, was liable to pay income tax on the instant royalty, on the grounds that the Plaintiff did not file a return on the royalty when filing a global income tax return for the year 2010, on the grounds that the Plaintiff was an organization other than an organization deemed a corporation and the method of distributing the profit or the ratio of distributing the profit was determined or actually distributed the profit.

(hereinafter “Disposition in this case”). . [Ground for recognition] The fact that there is no dispute, entry of Eul 1 to 3 and 5 evidence, the purport of the whole pleadings.

2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;

3. Whether the instant disposition is lawful

A. Income tax on the Plaintiff.

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