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(영문) 서울고등법원 2015.09.23 2014누8461
종합소득세부과처분취소
Text

1. Revocation of a judgment of the first instance;

The plaintiff's claim is dismissed.

2. The total cost of a lawsuit shall be borne individually by each party.

purport.

Reasons

1. Details of the disposition;

A. On April 21, 2003, the Plaintiff received a loan from the Incheon Metropolitan City Facility Management Corporation for the three-story facilities on the ground in B, and subsequently conducted the event project, such as the trade name, food, marriage, etc. of “C” using the above facilities.

(hereinafter referred to as the “instant workplace”). B.

From June 2, 2009 to September 30, 2009, the Defendant had investigated the instant place of business and omitted the annual income of 1,429,329,515 won from 2006 to 2008 (30,920,000 won: 30,920,000 won: 98,983,630,630, 2006: 65,290 won: 118,656,660, 208: 49, 207, 208, 207, 208, 207, 207, 208, 207, 207, 207, 208, 204, 207, 2005, 207, 2005, 207, 2004, 2007, 2007, 2005.

다. 이에 대하여 원고는 2010. 10. 29. 조세심판원에 심판청구를 하였고, 2012. 4. 9. 조세심판원은 ‘이 사건 사업장에 대한 원고의 출자 또는 손익분배비율을 재고하여 그에 따라 과세표준과 세액을 경정하여야 한다’는 취지로 재조사결정을 하였으며, 피고는 재조사를 거쳐 2012. 5. 21. 과세유지결정을 하였다. 라.

In rendering the initial disposition, the Defendant considered the Plaintiff’s share ratio as 60%. However, the court of first instance decided to revoke the said disposition on the ground that the Plaintiff’s share ratio was 13.98% in 2005 and 6.48% in 2006 through 2008, and on May 11, 2015 during the trial, the Defendant notified the Plaintiff of the disposition to reduce the Plaintiff’s share ratio to 6,178,790 won in global income tax for 2005 (including additional tax), global income tax for 2005, global income tax for 1,496,860 won in 206 (including additional tax), global income tax for 2007, global income tax for 24,356,140 won in 207.

On August 10, 2010

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