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(영문) 서울행정법원 2019.03.29 2018구합76798
종합소득세등부과처분취소
Text

1. The disposition imposing penalty tax as shown in attached Form 1 that the Defendant rendered to the Plaintiff on January 1, 2018 shall be revoked.

2. The costs of lawsuit shall be.

Reasons

1. Details of the disposition;

A. The relationship between the Plaintiff, B, C, D, and C (hereinafter “Plaintiffs, etc.”) and D are South Korea, and E is their mother.

B. The ownership relationship of the building listed in Attachment 2 1) The building listed in Attachment 2 on the F, G, and H ground of Dongdaemun-gu Seoul Metropolitan Government (hereinafter “instant building”).

A) There is a separate registration of the said building with Iho Lake (1st floor 275.70 square meters, 275.70 square meters, 294.22 square meters, Jho Lake (3 floor 294.22 square meters, 294.22 square meters, 5 stories, 294.22 square meters, 6 stories, 197.98 square meters, 49.58 square meters, 49.58 square meters, 204.96 square meters), and Kho (ground 1st floor). 2) D owns the building of this case in Dongdaemun-gu Seoul Metropolitan Government, 184.8 square meters, H large 82 square meters, and 82 square meters, and L Co., Ltd. owns the building J of this case.

E owned the building No. 162.3 square meters in Dongdaemun-gu Seoul, Dongdaemun-gu and the instant building No. 1. However, on February 14, 2012, the Plaintiff, etc. donated the said land and building to the Plaintiff, etc. (hereinafter “instant donation”), and the Plaintiff, etc. completed the registration of ownership transfer on the said land and building on February 21, 2012.

C. A dispute over each of the instant lease agreements and related litigation 1) D and E are as follows with respect to their own portion among the instant buildings (hereinafter “each of the instant lease agreements”).

(2) On January 17, 201, M&C Co., Ltd. concluded a lease deposit, rent, management fee, etc. with the authority delegated from E. The lease deposit, monthly rent D, E, and L Co., Ltd. for the leased object of the lease on January 17, 2012. On January 28, 2012, M&C Co., Ltd.: (a) KRW 500,000,000,000 from January 28, 2012 to January 17, 2015; (b) KRW 30,000,000,000,000; and (c) Plaintiff 30,000,000,000,000,000,000,000, and 130,00,000,000,000,000,000,030,000,030,01.

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