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(영문) 서울행정법원 2015.09.11 2014구합50057
법인세등부과처분취소
Text

1. Claim against the Defendant Samsung Tax Director of the Plaintiff Samsung District Tax Office, and claim against the Defendant Samsung District Tax Office of the Plaintiff Samsung District Tax Office.

Reasons

1. Details of the disposition;

A. The Plaintiff Co., Ltd. (hereinafter “Plaintiff Co., Ltd.”) holds a certificate of beneficial interest [only a certificate of beneficial interest (only a certificate of clickis and K real estate trust Co., Ltd. (hereinafter “KF real estate trust”) held by the Construction Co., Ltd. (hereinafter “DF”) on December 6, 2006).

) Under the real estate security trust agreement entered into between the two parties, the beneficial interest amounting to KRW 27 billion in total (hereinafter “instant beneficial interest”) based on three copies were acquired at KRW 9 billion in the acquisition price.

After that, on May 21, 2008, the above acquisition price was changed to 12 billion won.

(hereinafter referred to as the “instant transfer contract”) B in total.

The completion construction was paid 27 billion won as a preferential beneficiary in the real estate auction procedure (U.S. District C real estate auction) related to the right to benefit of this case from the K non-real estate trust, among the money distributed on April 16, 2008.

C. The Plaintiff Company received a total of KRW 24 billion from completion construction, KRW 5 billion on May 21, 2008, KRW 15 billion on the 22th of the same month, and KRW 4 billion on the 28th of the same month from each Plaintiff’s financial account in the name of each Plaintiff company (the amount calculated by deducting the amount of beneficial interest under the instant acquisition contract from KRW 27 billion, which is the unpaid transfer amount; hereinafter “the instant profit”).

After conducting a general corporate tax investigation with respect to the Plaintiff Company from December 9, 2011 to January 8, 2012, the Seoul Regional Tax Office: (a) included the above amount in gross income on the ground that the Plaintiff B (hereinafter “Plaintiff”) who is the representative of the Plaintiff Company leaked the profit margin of 15 billion won out of the company and uses it for personal investment business funds, and disposes of it as a bonus to the Defendants.

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