(영문) 서울고등법원 2019.06.12 2018누61088

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(영문) 서울고등법원 2019.06.12 2018누61088

종합소득세 부과 처분 취소

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1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the part added or added below, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

7 under the second bottom of the judgment of the first instance (hereinafter referred to as "written judgment of the first instance") "126,760,480 won" shall be added "(including additional tax 61,463,783 won)."

at the bottom of 2 the following shall be added to:

The above global income tax amount of KRW 126,760,480 is calculated by calculating the estimated income amount of KRW 23,562,00,000 as the Plaintiff’s global income amount of KRW 233,562,00,000 calculated by applying the simplified expense (79.9%) to the Plaintiff’s income amount of KRW 1,162,00,000 as the estimated income amount of KRW 233,562,00,000, which is divided in proportion to the market value of the land and building.

On May 15, 2017, the Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service. However, on October 31, 2017, the request for examination was dismissed.

At the bottom of 2, 5 to 6 vehicles shall be dried as follows:

【In the absence of dispute, Gap's evidence Nos. 36, 37, 38, and Eul's evidence Nos. 1, 2, and 7 (including a Serial number; hereinafter the same shall apply) and 2 (in the inner part of the main line) under 3 pages of the whole pleadings and the purport of the whole pleadings are as follows.

1) E: 30 per cent, 2) B: 30 per cent, 30 per cent, 3: 40 per cent 40 per cent 7-10 per cent (theme part shall be excluded.

the following shall apply:

④ At the time of the investigation of value-added tax on B on June 3, 2014, B acquired the instant officetel from public sale by B, Plaintiff, and E for investment purposes.

At the time of acquisition, the Plaintiff and E did not have good credit, and thus, the instant officetel was acquired in the name of B.

B, .

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

유사 판례

-서울고등법원 2019. 06. 12. 선고 2018누61088 판결

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