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(영문) 부산지방법원 2020.01.09 2019구합22751
종합소득세부과처분취소
Text

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. The Plaintiff loaned KRW 80,000,000 in total to B, from June 13, 200 to April 2002, at the interest rate of 1.5% per month, and additionally lent KRW 156,00,000 in total from October 24, 2013 to December 3, 2013.

(hereinafter referred to as “the instant loan claim”) b.

On July 2, 2014, the Plaintiff filed a lawsuit against B seeking the payment of the instant loan claim with the Busan District Court (2014Gahap46641). On October 28, 2015, the said court rendered a judgment in favor of the Plaintiff on partial winning that B would pay KRW 225,340,000 after deducting the amount of partial repayment from the Plaintiff.

Accordingly, B filed an appeal with the Busan High Court, and the Plaintiff filed an incidental appeal (2015Na56468). On June 1, 2016, the above court revoked the part against the Plaintiff of the judgment of the first instance court as above and the part concerning the payment of KRW 10,00,000 among the part against the Plaintiff of the judgment of the first instance, and the damages for delay thereof, and partly accepted the Plaintiff’s incidental appeal and dismissed the Plaintiff’s remaining incidental appeal and B’s appeal. The above judgment became final and conclusive

(hereinafter “final judgment of this case”). C.

The Plaintiff was paid the principal and interest of the instant loan claim as follows, and did not report the global income tax on the said interest (hereinafter “interest income of this case”).

From January 19, 2010 to September 16, 2013, interest of KRW 53,640,000 was received.

In the Busan District Court (C) proceeding on January 25, 2016, the Plaintiff received dividends of KRW 126,648,382 (i.e., principal interest of KRW 80,512,410 and KRW 46,135,981) with respect to the instant loans in the Busan District Court’s distribution procedure (C).

On July 8, 2016, the Plaintiff, with the instant final judgment as executive title, was issued a decision to seize and collect (2016TT 13513) with regard to KRW 167,320,062 from among the mortgage-backed claims against B with regard to KRW 5914,00,062 against B’s third obligor E in Busan District Court.

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