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Reasons
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(영문) 의정부지방법원 2013.12.03 2013구합814
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. From 208 to 2011, the Plaintiff was urged by Nonparty B and C to “to guarantee the investment principal within three months and to pay interest equivalent to 10% of the principal and interest on the principal if the Plaintiff made an investment,” and repeated the process of receiving 10% interest on the principal and interest on the principal within three months after the payment to B and C of the principal and interest on the principal, and again receiving 10% interest on the principal and interest thereon within three months after the payment to the said two parties.

B. The details of money paid or received by the Plaintiff to B and C from 2009 to 2010 are as follows.

지급일자 지급금액 회수일자 회수금액 지급이자 2008. 11. 14. 70,000,000 2009. 1. 28. 77,000,000 7,000,000 2008. 12. 17. 70,000,000 2009. 2. 25. 77,000,000 7,000,000 2009. 2. 18. 75,000,000 2009. 4. 27. 82,500,000 7,500,000 2009. 3. 17. 80,000,000 2009. 5. 28. 88,000,000 8,000,000 2009. 5. 15. 70,000,000 2009. 7. 28. 77,000,000 7,000,000 2009. 6. 17. 90,000,000 2009. 8. 26. 99,000,000 9,000,000 2009. 8. 17. 70,000,000 2009. 10. 27. 77,000,000 7,000,000 2009. 9. 15. 100,000,000 2009. 11. 27. 110,000,000 10,000,000 2009년 소계 625,000,000 687,500,000 62,500,000 2009. 11. 10. 75,000,000 2010. 1. 27. 82,500,000 7,500,000 2009. 12. 3. 110,000,000 2010. 2. 26. 121,000,000 11,000,000 2010. 2. 8. 75,000,000 2010. 4. 28. 82,500,000 7,500,000 2010. 3. 9. 120,000,000 2010. 5. 28. 132,000,000 12,000,000 2010. 4. 16. 35,000,000 2010. 6. 28. 38,500,000 3,500,000 2010. 4. 30. 45,000,000 2010. 7. 28. 49,500,000 4,500,000 2010. 6. 7. 140,000,000 2010. 8. 27. 154,000,000 14,000,000 2010. 7. 7. 85,000,000 2010. 9. 28. 93,500,000 8,500,000 2010. 8. 6. 45,000,000 2010. 10. 28. 49,500,000 4,500,000 2010. 9. 7. 165,000,000 2010. 11. 24. 181,500,000 16,500,000 2010. 10. 7. 110,000,000 2010. 12. 28. 121,000,000 11,000,000 2010년 소계 1,005,000,000 1,105,500,000 100,500,000

C. Meanwhile, on November 201, 201, B and C shall be the sum of the amount equivalent to 10% of each invested principal received by the Plaintiff as interest accrued until then, and the Plaintiff.

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