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(영문) 인천지방법원 2016.06.09 2015구합51082
부가가치세등부과처분취소
Text

1. Disposition of imposition of KRW 307,135,010 of corporate tax for the business year 2007 against the Plaintiff on July 1, 2013, and disposition of imposition of KRW 135,010 against the Plaintiff on June 10, 2013.

Reasons

1. Details of the disposition;

A. On March 21, 1996, the Plaintiff was a social welfare foundation established pursuant to the Social Welfare Services Act for the purpose of welfare projects for the aged at home and the establishment and operation of medical institutions for the purpose of welfare projects for the aged at home, and operated the diversized Council members by opening the diversized Council members (hereinafter “D”) on the first floor of Seocho-gu Seoul Metropolitan Building (hereinafter “C Building”) owned by B from November 2003 to April 28, 2008.

B. On May 11, 2005, E entered into a lease agreement with B, the owner of C building, and the first floor and the first floor above ground of C building, with a lease deposit of KRW 100,000,000 per month, monthly rent of KRW 3,000,000 (excluding value-added tax), and paid KRW 200,000,000 in total as premium (hereinafter “instant premium”) to B.

C. On June 10, 2005, the Plaintiff changed the name of the F limited Council member to “F limited Council member” (hereinafter “F limited Council member”), and changed the operator’s intention to E respectively.

After that, E was proposed from B to operate a kidden room, around July 2006, and entered into a lease agreement with B as to the whole of the C buildings including the first floor, the first floor, and the first floor, the first floor, and the second floor, the second floor and the third floor, and the fourth floor, the second floor and the fourth floor were to be used as the source of the internal department.

On September 29, 2006, the Plaintiff established “G Council members” (hereinafter referred to as “G Council members”) at the first floor of C Building underground and the second to fourth floor of the ground, which are the specialized department for home medicine, internal medicine, and sub-child medicine (hereinafter referred to as “G Council members”).

E. The Defendant, along with the Plaintiff, has operated the F Council members and G Council members (the foregoing two hospitals collectively referred to as the “each of the instant hospitals”), which are independent of the Plaintiff. However, the Defendant occurred at each of the instant hospitals using the Plaintiff’s name.

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