Seoul Administrative Court-2014-Gu 2229 ( October 30, 2015)

If a debtor pays several debts expenses and interest, such expenses, interest, and interest shall be appropriated in the order of the principal.

If the obligor is to pay expenses and interest of several obligations and the person effecting performance has effected performance which is unable to extinguish all of them, such performance shall be appropriated in the order of the expenses, the interest and the principal, and if the expenses, the interest and the principal are equal to those of the obligor, the performance shall be appropriated for the performance of the obligation which first

Article 16 of the former Income Tax Act

2015Nu67894 Other global income and revocation of such disposition

Section AA

O Head of tax office

November 4, 2016

December 1, 2016

1. The plaintiff's appeal is dismissed.

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

Cheong-gu Office

1. The Defendant’s disposition of imposing global income tax of KRW 000 (including additional tax) on the Plaintiff on May 21, 2013 shall be revoked.

2. Purport of appeal

The part of the judgment of the court of first instance against the plaintiff shall be revoked. The defendant's disposition of imposition of global income tax of 000 won (including additional tax) belonging to the plaintiff on May 21, 2013 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is based on the reasoning of the judgment of the court of first instance, except for dismissal or addition of the following matters, and thus, it is based on Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

(1) On May 29, 2009, following the third page "after purchase", the registration of ownership transfer in the name of AA shall be completed with respect to the land and housing of this case on May 29, 2009, and the following shall be added.

(2) "Provisional registration of the right to claim the transfer of ownership" in Chapter 3 shall be construed as "provisional registration of the right to claim the transfer of ownership in the name of the plaintiff".

(3) The parallel 11 to 14 pages 6 shall be improved as follows:

"If the sales contract for the land and housing in this case was terminated on February 19, 2010, and the plaintiff completed the registration of ownership transfer with respect to the land and housing in this case under the name of AA [in the event that the registration of ownership transfer was made without completing the registration of ownership transfer under the name of the plaintiff, i.e., the title trust, the cost is unregistered before the plaintiff's title transfer to AA, i.e., the registration of ownership transfer without completing the registration of ownership transfer under the name of the plaintiff, and immediately completed the registration of ownership transfer to AA, 2 legal relations can be formed. However, in the case of title trust, it is prohibited by Article 3(1) of the former Act on the Registration of Real Estate under the name of the actual owner of the real estate, and even in the case of unregistered pre-sale, it is not subject to criminal punishment if the plaintiff tried to be exempted from tax imposition, or obtained profits from price changes between different points, or avoided restrictions on rights transfer under the name of the plaintiff's property under the name of 19B.

2. Conclusion

Therefore, the plaintiff's claim is justified within the above scope of recognition, and the remaining claims are dismissed as it is without merit. Since the judgment of the court of first instance is just in this conclusion, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.