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(영문) 서울행정법원 2016.12.01 2015구합77295
종합소득세부과처분취소
Text

1. The Defendant reverted to the Plaintiff on February 9, 2015, global income tax amounting to KRW 25,405,300, and KRW 2009.

Reasons

1. Details of the disposition;

A. On January 1, 2008, the Plaintiff leased 2 through 7th floor of the building located in Gangnam-gu Seoul Metropolitan Government (hereinafter “instant building”) from the lessor B, and operated the public notification source business on the 2 through 4th floor, and operated the studio and studio rental business (hereinafter “house rental business”) on the 5 through 7th floor, and the tax authority registered the business only for the part of the public notification source business.

B. At the time, the Plaintiff entered into each lease agreement (hereinafter “each lease agreement of this case”) between B and B, as to the second and fourth floors of the building of this case, the lease deposit amount of KRW 50 million, monthly rent of KRW 30 million, and the lease deposit of KRW 300 million and KRW 13 million, monthly rent of KRW 50 million.

C. From 2008 to 2011, total amount of 894,846,00 won (209,697,000 won, total of 241,707,000 won, total of 238,802,000 won, and total of 204,640,000 won, total of 138,000,000 won (208 to 2008 to 2010, total of 36,00,000, total of 300,000, 30,000, 30,000, 30,000, 205, 208 to 36,005, 206, 2005, 207, 2008 to 400, 2005, 209, 2006, 2008

From March 20 to May 22, 2014, the Defendant conducted a tax investigation on global income tax on the Plaintiff from March 20, 2014 to May 22, 2014, found that some of the Plaintiff’s income amount was omitted, and issued a disposition of imposition of KRW 217,686,510, total of each global income tax on the Plaintiff’s global income tax for the year 2008 to 2012, following an examination on the Plaintiff’s request for pre-assessment review.

(hereinafter referred to as “the first disposition”). (e)

On November 5, 2014, the Plaintiff filed an objection against the initial disposition with the Defendant to the effect that the rent for the housing rental business portion would be deducted from the income amount concerned as necessary expenses.

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