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Reasons
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(영문) 인천지방법원 2014.01.16 2013구합523
법인세부과처분취소
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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 January 31, 2002, the Plaintiff, a company engaged in the new construction, sale, sale and lease business of real estate, acquired from the Korea Land Development Corporation (hereinafter “Korea Land Development Corporation”) a large of 5,517m2 (hereinafter “instant land”).

B. On November 10, 201, the Defendant deemed that the Plaintiff did not directly use the instant land for its business without justifiable grounds until January 30, 2007, when five years have passed since the Plaintiff acquired the instant land, and subsequently corrected KRW 27,040,420 of corporate tax for the business year 2007, KRW 329,709,00 of corporate tax for the business year 2008, KRW 638,120 of corporate tax for the business year 260, KRW 184,034,770 of corporate tax for the business year 2010, corporate tax for the business year 7,618,618,030 of corporate tax for the business year 209, KRW 809,304,300 of corporate tax for the business year 2009, KRW 184,034,770 of corporate tax for the business year 2010, corporate tax for the business year 7,618,0304,3040

[Disposition of this case] (Disposition of this case is 81,182,945 won of corporate tax for the business year 2008, 260,638,120 won of corporate tax for the business year 2009, 184,034, 770 won of corporate tax for the business year 2010, and 7,618,030 won of corporate tax for the business year 2010.

On February 2, 2012, the Plaintiff appealed and filed an appeal with the Tax Tribunal. On November 5, 2012, the Tax Tribunal rendered a decision to rectify the tax base and amount of tax by excluding real estate not related to the business from January 31, 2007 to October 2, 2008, on the ground that “after the Gyeonggi-do Traffic Impact Assessment Committee conditionally resolved to be a Legor hotel on January 12, 2007, it appears that it would be subject to the decision of the Gyeonggi-do Governor rather than the Plaintiff’s voluntary intention.” Accordingly, the Defendant corrected the total amount of corporate tax 27,040,420 and corporate tax 248,526,05 won in the business year 207 and 2008.

[Reasons for Recognition] There is no dispute, Gap 1 to 1.

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