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(영문) 부산지방법원 2020.01.17 2019구합23570
종합소득세등부과처분취소
Text

1. The part of the instant lawsuit seeking revocation of imposition of local income tax shall be dismissed.

2. The Defendant on January 7, 2019.

Reasons

Details of the disposition

On December 31, 2014, the Plaintiff and C, such as the Plaintiff and B, are co-owners of the Do Building in Busan Shipping Daegu (hereinafter referred to as “D Building”) E and F (hereinafter referred to as “each of the 1/2 equity shares”), and leased the unit E of the D Building to the president of G Hospital by setting the lease deposit amount of KRW 50,000,000,000, monthly rent of KRW 5,400,000, and the lease term of KRW 60 from December 31, 2014 to December 30, 2019. On January 27, 2015, the Plaintiff and C leased the unit E of the D Building to B as the lease deposit amount of KRW 50,00,000, monthly rent of KRW 4,900,000, and from January 27, 2015 to December 26, 2015.

B is the owner of the H, I, J, K, L, and M of the D Building, and from August 201, G hospitals were opened in the said D Building and run medical service business such as skin treatment and surgery.

Around March 2015, the Plaintiff loaned KRW 500,000,000 to B without a loan certificate (hereinafter “instant loan”). From January 2017, the Plaintiff loaned KRW 1,600,000 to B without a loan certificate (hereinafter “instant loan”).

On September 15, 2017, the Plaintiff, as a notary public, prepared a money loan contract notarial deed (hereinafter “instant notarial deed”) with the following content as stipulated in No. 1882, No. 1882, 2017, between B and B.

The creditor of Article 1 (Purpose) of the Notarial Deed of Cash Loan Agreement shall lend to the debtor the sum of KRW 1,600,000 (Won 1,600,000) on December 30, 2016, and the debtor shall borrow it.

Article 2 (Period and Method of Performance) 300,000,000 won per October 9, 2017, and 1,300,000 won per September 30, 2018, respectively.

Article 3 (Interest) Each 30th day of each month shall be paid at the rate of 12% per annum.

(Provided, That if the debtor delays the repayment of the principal or interest on one occasion, then the delay damages shall be paid to the creditor at the rate of 25% per annum on the delayed principal or interest.

Article 9 (Recognition of Compulsory Execution) When an obligor fails to perform a pecuniary obligation under this Agreement, it shall be immediately made.

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