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(영문) 서울행정법원 2017.09.01 2016구합74187
종합소득세 등 부과처분취소
Text

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. The Plaintiff is a person who runs a real estate leasing business, etc. by making the location of Seocho-gu Seoul Metropolitan Government (hereinafter “D building”) owned by the Plaintiff under the trade name “B” from December 21, 1988.

B. On October 29, 2001, the Plaintiff entered into a lease contract with the specially related party E (hereinafter “E”) of the Plaintiff holding more than a majority of shares and the management office of the first floor and the rooftop rooftop space (hereinafter “instant building”). On October 29, 2001, the Plaintiff entered into a lease contract with each of the five years years prior to the lease (hereinafter “the lease contract of this case”).

Since then, the lease contract has been implicitly renewed.

C. On October 26, 2001, E is a sub-lease contract with respect to the parts of the building of this case, the legal nature of the lease contract can be seen as a sub-lease contract, but the lease contract is indicated as a lease contract, as shown in the contract.

(hereinafter the same shall apply)

AB concluded this chapter

(hereinafter collectively, each of the above companies (hereinafter collectively referred to as “the mobile communications companies”). After multiple renewal contracts, from June 30, 2014, the EM leased part of the instant building until June 30, 2014, KM until the second half of 2012, and LFR until August 31, 2015.

E was paid from the mobile carrier during the first half of the year in 2009 to the first half of the year in 2014, the lease deposit and the rent (other than the management expenses) as described below.

E is the lease deposit received by the mobile carrier for the above period.

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