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1. The Defendant’s imposition of global income tax of KRW 20,775,620 against the Plaintiff on November 5, 2012, 7,580, among the disposition imposing global income tax of KRW 20,775,620 for the year 208.
Reasons
1. Details of the disposition;
A. The Plaintiff had registered the establishment of a neighboring mortgage on real estate B, etc. from around 2003 to the end of 2011, and lent money 18 times. The specific details are as indicated in the attached Form No. 1. 1.
B. On November 5, 2012, the Defendant deemed the Plaintiff’s income under the interest agreement between the Plaintiff and the debtor as interest income under the Income Tax Act (gains from a non-business loan) and imposed global income tax of 5,270,80 won for the year 2005, global income tax of 9,632,350 won for the year 206, global income tax of 2007, global income tax of 6,052,000 for the year 2007, global income tax of 20,775,620 for the year 208, global income tax of 2008, global income tax of 32,142,610 for the year 209, global income tax of 35,135,440 won for the year 2010, and global income tax of 29,158,10 won for the year 2011.
C. Upon the Plaintiff’s filing of an objection on February 28, 2013, the Defendant decided to ex officio reduction of KRW 18,295,980 from the global income tax for the year 2009, KRW 17,127,460 from the global income tax for the year 2009, 200, and KRW 18,000 from the interest income for the year 2010, and KRW 36,000 from the amount of income for the interest income for the year 2009, on the ground that the Plaintiff’s ground that the real estate, which was created as a collateral for a loan obligation by the obligor C and D, was sold at auction in 2009 and in 2010.
hereinafter referred to as "disposition of this case"
(D) On May 10, 2013, the Plaintiff dissatisfied with the instant disposition and filed a request with the Tax Tribunal for a trial on May 10, 2013. The Defendant deemed that the exclusion period was excessive in the case of global income tax on the global income tax for the year 2005 and 2006, and thus revoked the said part ex officio, and the Tax Tribunal dismissed the Plaintiff’s request on July 18, 2013. As a result, the Plaintiff’s annual amount of income subject to the instant disposition is as follows (unit : Won.