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(영문) 의정부지방법원 2010.05.18 2009구합3519
종합소득세부과처분취소
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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, via B around 2003, as an attorney-at-law, accepted a lawsuit seeking compensation for the land incorporated into a river on eight lots, other than 116m2 in Gangseo-gu Seoul Metropolitan Government D, Gangseo-gu, and 20 (hereinafter “non-party props”).

At the time of winning the lawsuit, the Plaintiff received the full amount of compensation in the account in the name of the Plaintiff, and then 27% of them shall be the Plaintiff’s remuneration, and 10.5% of them shall be paid to the Plaintiff’s fee, and the remainder 62.5% was agreed to transfer to the Nonparty’s Intervenor (hereinafter “instant agreement”).

B. On April 19, 2005, the Plaintiff filed a lawsuit against Seoul Central District Court 2003Gahap21808 under the Act on Special Measures for the Compensation for Land Incorporated in the River Area against the Seoul Central District Court (hereinafter “Seoul Central District Court”) in favor of the Seoul Central District Court that “Seoul Special Metropolitan City shall pay the amount calculated by the rate of 20% per annum from April 10, 2003 to the date of full payment,” and the above judgment became final and conclusive around that time.

C. According to the above winning judgment, the Plaintiff received total of KRW 10,973,554,760 (hereinafter “instant judgment amount”) from the Seoul Special Metropolitan City to the account in the name of the Plaintiff, and then remitted total of KRW 1,152,223,250 (hereinafter “instant dispute amount”) to B on May 6, 2005 pursuant to the instant agreement, and remitted the remainder amount to the Non-Party Prop. D.

The Defendant imposed KRW 23,04,460 on April 1, 2009 and KRW 2,304,4440 on the Plaintiff, on the ground that the Plaintiff was obligated to submit a written payment record to the chief of the district tax office having jurisdiction over the withholding tax, etc. even though the Plaintiff was obligated to submit the written payment record.

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