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Reasons
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(영문) 전주지방법원 2017.10.26 2017구합685
종합소득세부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On February 26, 2013, the Plaintiff purchased KRW 400,000 per share of KRW 1,121.81 won per share, by investing KRW 400,000 in beneficiary certificates (JP global real estate, fund number B, hereinafter “instant beneficiary certificates”).

B. The instant beneficiary certificates settled accounts on April 24, 2013. At the time of the settlement of accounts, the trading standard amount was KRW 1,216.324 per unit per unit to the Plaintiff (i.e., KRW 94.514 per unit (i.e., KRW 1,216.324 - KRW 1,121.81). The Korea Weather Bank withheld 5,189,910 as income tax, etc. on the dividend income from the settlement of accounts of the instant beneficiary certificates and paid the tax amount.

C. On April 25, 2013, the Plaintiff re-investment in KRW 428,510,855, plus KRW 400,00,000,000,00,000, the total amount of the settlement of accounts after tax and the investment principal in KRW 428,510,85,00 per unit, and the Plaintiff’s share number of the outstanding beneficiary certificates in the instant case changed to KRW 428,510,85.

On July 31, 2013, the Plaintiff redeemed the instant beneficiary certificates at KRW 954.26 per unit. Since the amount per unit after the immediately preceding settlement of accounts was KRW 1,000, the Plaintiff incurred a total of KRW 19,60,087 won per unit (i.e., KRW 1,000 (= KRW 1,000 - KRW 954.26) (i.e., KRW 45.74 x KRW 428,510,768 (i.e., KRW 428,510,85 - KRW 19,60,087). The Plaintiff received payment from the Korea Telecommunication Bank (i.e., KRW 408,910,768).

E. Upon filing a global income tax return for the global income tax for the year 2013, the Plaintiff calculated the Plaintiff’s dividend income amount for the instant beneficiary certificates as KRW 408,910,768 on July 24, 2013 and the difference between KRW 8,910,768 and the invested principal of KRW 400,00,000,000, and ② the amount of withholding tax for KRW 33,700,763 as of April 24, 2013 and the amount of withholding tax for KRW 14,189,910 (= KRW 8,910,768,5,189,910), and paid the global income tax.

F. The Defendant’s dividend income amount on the instant beneficiary certificates is KRW 1,24,00 per share at the time of settlement of accounts on April 24, 2013.

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