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Reasons
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(영문) 서울동부지방법원 2018.06.15 2017가단103741
부당이득금
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Facts of recognition;

A. On July 24, 2008, the Plaintiff and the Defendant concluded a contract for construction work with respect to multi-household housing on the ground of Gangdong-gu Seoul Metropolitan Government (hereinafter “instant building”) on July 31, 2008, setting the construction period to KRW 5,6 months, total contract amount to KRW 477,700,000 (No dispute over the fact that the contracting party is the Plaintiff and the Defendant, the Plaintiff completed the construction work on March 3, 2009, and completed the completion inspection on March 3, 2009, the Plaintiff lent the instant building under the name of the Plaintiff Company E without a construction business license and dealt with the construction completion procedure, etc. of the instant building.

B. Around that time, the Plaintiff or E did not report the sales or income tax of the instant building construction project to the tax authority, and the Defendant sold the instant building to F, etc. on June 2013, and the Sungdong Tax Office on July 2016, 209 for the Plaintiff on July 2009.

The notice of the payment of value-added tax on KRW 200,000 of the construction cost stated in the notice is written as follows: “I would like to give notice of additional tax on the cost of multi-household housing construction (200,000 won) attributed to the derived data in the course of investigating B.”

(A) From September 2016 to January 2017, 2017, the Plaintiff paid 39,341,810 won including value-added tax (i.e., value-added tax of KRW 18,181,818, and penalty tax of KRW 3,636,363, such as failure to issue tax invoices of KRW 13,887,272, and penalty tax of KRW 13,636,363). Accordingly, the Plaintiff paid global income tax of KRW 8,959,280 (calculated tax of KRW 4,740,363) and penalty tax of KRW 948,280,072, including penalty tax of KRW 3,270,850), local income tax of KRW 895,920, total amount of KRW 49,197,010.

[Grounds for Recognition: Evidence No. 1, Evidence No. 3 through 7, Evidence No. 1, and the purport of the whole pleadings]

2. The arguments of the parties and their implications.

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