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(영문) 춘천지방법원 2019.02.22 2017구합52045
법인세등부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. Party 1) The Plaintiff is a corporation established on February 18, 1957 and engaged in the construction business, and the Plaintiff omits all the indications of “stock company”, “B, C, D, and E” (hereinafter referred to as “stock company”).

) Educational Foundation F (hereinafter referred to as “F”),

(2) The Plaintiff completed the construction of G apartment, H apartment, I apartment, and J apartment by being awarded a contract with B, and completed the construction of the logistics center construction university from C and F, respectively.

B. As a result of the integrated tax investigation conducted against the Plaintiff from October 19, 201 to February 24, 201, the Director of the Daejeon Regional Tax Office: (a) the Plaintiff’s claim for construction price against B, a related party from 2005 to 2009 (hereinafter “claim 1”); and (b) the Plaintiff’s claim for construction price against the Plaintiff during the business year from 2005 to 2009.

(2) The claim for construction cost against the CK University (hereinafter referred to as “claim 2”)

(3) A claim against DE (hereinafter referred to as “third claim”)

(i)see that, although recovery could have been made, it has not been recovered more than 92 days, the average due date for recovery of claims, without any reasonable reason (hereinafter referred to as "the outstanding amount in this case" in total, with respect to claims 1, 2, and 3.

(2) The Defendant was notified of the resolution of tax determination that included the amount of interest paid on the loan in each business year as a temporary payment under the Corporate Tax Act in recognition of the outstanding amount as a non-business entity under the Corporate Tax Act and the amount of interest paid on the loan in each business year.

The details related to this case among the relevant materials shall be as follows:

Items 1. Of the business year 2005 year 2006 year 2007 year 2009 year 2009 year 2008 year 2009 interest of 605,547,895 1,118,735,876 1,464,989, 249, 794, 841, 570 36,658,2264,350,72,816, and 2.

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