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Reasons
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(영문) 광주고등법원(전주) 2020.05.13 2019누2041
종합소득세 부과처분 취소
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1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. Circumstances and details of the disposition;

A. The Plaintiff, as the owner of the instant building B (hereinafter “instant building”), concluded a lease agreement with C and the instant building D (hereinafter “instant subparagraph D”) with the term of lease from October 1, 201 to September 30, 2013 with respect to the lease deposit amounting to KRW 200 million, monthly rent, and KRW 6 million with respect to E and the instant building F (hereinafter “instant F store”) from December 9, 201 to December 18, 2013, respectively.

B. Around March 22, 2013, G Co., Ltd. (hereinafter “G”) transferred all the facilities and leases relating to the instant store to G with the premium of KRW 150 million. However, in the event that a lease contract is not concluded between the Plaintiff and G, C entered into a real estate right transfer agreement with the Plaintiff to invalidate the contract. E transferred all the facilities and leases relating to the instant F store to G with the premium of KRW 130 million between G on the same day and G on the same day, and entered into a real estate right transfer agreement to invalidate the contract in the event that a lease contract is not concluded with the Plaintiff.

After that, C paid 90 million won to the Plaintiff around April 23, 2014, and E paid 30 million won to the Plaintiff around that time.

C. On March 22, 2013, the Plaintiff entered into a lease agreement with G on the instant subparagraph D and F stores (hereinafter “each of the instant stores”) with the term of lease from April 25, 2013 to April 24, 2018, with the lease deposit amounting to KRW 100 million per month, and KRW 19 million per month of rent. Accordingly, G used each of the said stores.

The Plaintiff’s KRW 120,000,000 (i.e., KRW 90,00,000; KRW 30,000; KRW hereinafter “instant income”) received from C and E shall be deemed as premium and the remainder of KRW 24,00,000,000,000,000, excluding the value-added tax, is 21,818,181.

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