Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2018-Gu Partnership-53788 ( December 20, 2018)
Title
The legitimacy of the Plaintiff’s assertion that the amount equivalent to the deemed rent should be deducted when applying the wrongful calculation of real estate rent.
Summary
(1) In the calculation of the market price of an appropriate rent for the denial of wrongful calculation, the difference between the market price and the actual rent shall be based on the degree of contribution to the deposit is deducted. As such, the deduction of the deemed rent would result in a double deduction of it. Therefore, it is unreasonable.
Related statutes
Article 41 of the Income Tax Act’s wrongful calculation
Cases
2018Nu559 Other global income and revocation of such disposition
Plaintiff and appellant
Isa and 1
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
Seoul Administrative Court-2018 Guhap-53788 ( December 18, 2018)
Conclusion of Pleadings
December 18, 2018
Imposition of Judgment
201.01.22
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance court shall be revoked. The imposition of global income tax of KRW 4,719,450 (including additional tax), global income tax of KRW 7,151,170 (including additional tax), global income tax of KRW 7,151,170 (including additional tax), global income tax of KRW 6,477,060 (including additional tax) for the year 2014), global income tax of KRW 5,293,070 (including additional tax) for the year 2015, global income tax of KRW 5,293,070 for the year 2015, the distribution of the defendant shall be revoked on August 1, 2017 with respect to the plaintiff headCC, and all of the imposition of global income tax of KRW 1,405,80 (including additional tax) for the year 2013, global income tax of KRW 1,873,650 (including additional tax for the year 2013), global income tax of KRW 3051,205 (including additional tax for each tax for the year 205).
Reasons
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the following to the judgment of the court of first instance. Thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420
○ 6th of the 6th decision of the first instance court, inasmuch as there is a 6th decision, the following is added:
(i) In the calculation of the reasonable rent for the denial of wrongful calculation, if the rental deposit is more than 50% of the market price of real estate, the additional rent shall not be calculated, while the additional rent shall be calculated when the rental deposit is smaller than 50% of the market price of real estate.
2. Conclusion
If so, the judgment of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.