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Reasons
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(영문) 대구고등법원 2012.09.28 2010누2792
종합소득세등부과처분취소
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1. The Plaintiff’s claim on the imposition of global income tax for the year 2007, which was changed in exchange at the trial.

Reasons

1. Details of the disposition;

A. The director of the Daegu Regional Tax Office confirmed that B lent 1.7 billion won of interest income from April 26, 2004 to December 28, 2004 (B: 69 billion won of interest income from April 26, 2004; 1.75 billion won of income from August 22, 2006 to December 11, 2007; and that C lent 3.79 billion won of income from August 2, 2007 to December 11, 2007; based on Article 45.9-2 of the Enforcement Decree of the Income Tax Act, the Plaintiff reported 1.6 billion won of income from 2004 to 2007 [3.6 billion won of income from August 26, 2004; 1.5 billion won of income from December 26, 200, 205; 3.6 billion won of income from 3 billion won of lease; and

B. On March 1, 2009, the Defendant issued a revised notice to the Plaintiff on March 1, 2009, of KRW 783,302,970 ( KRW 66,830,360, KRW 263,282,240, KRW 233,796,590, and KRW 219,393,780, which came into existence in the year 2004).

C. On May 25, 2009, the Plaintiff filed an appeal with the Tax Tribunal on May 25, 2009. The Tax Tribunal recognized that the Plaintiff’s interest income on both the loan amounting to KRW 690 million received from B and KRW 982 million received from C is an interest income on both the loan amounting to KRW 982 million, and determined that the interest on the loan amount to KRW 2 cannot be deemed to have occurred since it constitutes an irrecoverable claim due to the debtor’s business discontinuation, etc., and determined that the interest on the loan amounting to KRW 1.750,000,000,000 for the loan amounting to KRW 690,000,000 for the loan amounting to KRW 1.75,000,000 for the loan amount to KRW 1.70,000,000 for the loan amount to KRW 204,

On the other hand, the Defendant notified the Plaintiff of his income data on January 5, 2010 by recognizing and upperizing solar materials, the total amount of global income tax assessed on the Plaintiff for the year 2007 shall be KRW 226,075,437.

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