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(영문) 대구고등법원 2015.08.17 2014누4932
종합소득세부과처분취소
Text

1. Of the judgment of the first instance court, the part against the Defendant regarding the imposition of global income tax for the year 2008 and the year 2009.

Reasons

1. Details of the disposition;

A. From January 31, 2007 to November 25, 2009, the Plaintiff lent KRW 5,307,400,000 (hereinafter “instant loan”) to private village C, who had worked in the Securities and Exchange Management Department as of November 25, 2009, totaling 62 times as indicated in attached Form 2, as indicated in attached Table 2.

B. From July 6, 2007 to November 17, 2009, the Plaintiff received a total of KRW 4,805,680,000 from C over 55 times, as indicated in the attached monetary transaction statement No. 2.

C. On March 3, 2010, the Plaintiff filed a lawsuit seeking loan and revocation of fraudulent act with the Daegu District Court 2010Kahap22555 against C and D, and the said court rendered a judgment on January 12, 2011 (hereinafter “related judgment”).

D In response to the relevant judgment, the Daegu High Court (201Na1584) appealed as the Daegu High Court (201Na1584), but the said court was sentenced to the dismissal of an appeal on October 14, 201, and the final appeal was filed by Supreme Court Decision 201Da99634 Decided October 14, 201, but the said court was sentenced to the dismissal of an appeal to dismiss an appeal to reject a trial on January 27, 2012, and the relevant judgment became final and conclusive on February 1,

1. C pays to the Plaintiff 1,185,205,129 won and 887,805,129 won among them, 5% per annum from May 19, 2010 to January 12, 2011, and 20% per annum from the next day to the day of full payment.

2. As to the building of Taegu Seo-gu, Seogu and J 861.5 square meters and its ground (hereinafter “instant real estate”),

A. The sales contract concluded on November 10, 2009 between C and D shall be revoked.

B. D shall implement the procedure for registration of cancellation of ownership transfer registration completed by the 126851, which was completed on November 27, 2009, with the registration of the vice branch of the Daegu District Court (Seoul District Court) and the Plaintiff.

3. The plaintiff's remaining claims against C are dismissed.

The defendant, based on related judgment, 841,531,653 won = 154,324,050 won + 347,725,792 won + 339,481,811 won in 2009.

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