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(영문) 대구고등법원 2013.12.06 2013누10107
종합소득세부과처분취소
Text

1. Of the judgment of the court of first instance, the part against the Defendant regarding KRW 18,456,390 of global income tax for the year 2007 shall be revoked, and

Reasons

1. Details of the disposition;

A. From January 31, 2007 to November 25, 2009, the Plaintiff lent KRW 5,307,400,000 (hereinafter “instant loan”) to private village C, who had worked in the Securities and Exchange Management Department as of November 25, 2009, totaling 62 times as indicated in attached Form 2, as indicated in attached Table 2.

B. From July 6, 2007 to November 17, 2009, the Plaintiff received a total of KRW 4,805,680,000 from C over 55 times, as indicated in the attached monetary transaction statement No. 2.

1. C pays to the Plaintiff 1,185,205,129 won and 887,805,129 won among them, 5% per annum from May 19, 2010 to January 12, 2011, and 20% per annum from the next day to the day of full payment.

2. As to the building of Taegu Seo-gu, Seogu and J 861.5 square meters and its ground (hereinafter “instant real estate”),

A. The sales contract concluded on November 10, 2009 between C and D shall be revoked.

B. D shall implement the procedure for registration of cancellation of ownership transfer registration completed by the 126851, which was completed on November 27, 2009, with the registration of the vice branch of the Daegu District Court (Seoul District Court) and the Plaintiff.

3. The plaintiff's remaining claims against C are dismissed.

C. In the loans filed by the Plaintiff against C, etc. and the lawsuit seeking revocation of fraudulent act (Seoul District Court 2010Gahap2255), the said court rendered the following judgment on January 12, 201 (hereinafter “related judgment”).

D An appeal (Tgu High Court 201Na1584) and a final appeal (Supreme Court 2011Da99634) was made by the relevant judgment. On October 14, 2011, the dismissal of an appeal was sentenced, and the judgment of dismissal of an appeal was notified on January 27, 2013.

The Defendant obtained, based on relevant judgment, the Plaintiff’s total amount of interest income of KRW 841,53,653 ( KRW 154,324,050 in 207 + KRW 347,752,792 in 2008 + KRW 339,481,811 in 2009; hereinafter “interest income of this case”) based on money transaction with C, and on March 5, 2012, the Plaintiff obtained on March 5, 2012 total amount of global income tax of KRW 363,86,740 in 207 + KRW 67,873,650 in 207 + KRW 156,152 in 208.

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