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(영문) 의정부지방법원 2016.10.25 2015구합9693
종합소득세부과처분취소
Text

1. Of the instant lawsuit, the part of the claim seeking revocation regarding the disposition of imposition of global income tax of KRW 13,200,000 for the tax year 2012.

Reasons

1. Details of the disposition;

A. On October 24, 2012, where the appellate court (Seoul High Court 2012Na84297; hereinafter referred to as the “instant previous lawsuit”), “B Cooperatives (hereinafter referred to as the “instant association”)” filed a lawsuit seeking the cancellation of the ownership transfer registration on the commercial land in the Goyang-dong Seoul Metropolitan Government 11,219 m28m2 (hereinafter referred to as the “instant company”) against the original corporation (hereinafter referred to as the “instant company”), and filed an appeal after having lost it. Around October 24, 2012, the said appellate court (hereinafter referred to as the “Seoul High Court 2012Na84297”); and (b) filed an appeal with E, the representative of the instant association; and (c) KRW 50 million (50 million received by the Plaintiff from the instant company, the agreed amount of KRW 500 million (hereinafter referred to as the “instant agreement”).

B. The Plaintiff reported and paid KRW 60 million out of the instant agreed amount as business income when filing a return on the integrated income tax attributed to year 2012.

C. On January 9, 2014, the Defendant considered the total amount of the instant agreed amount as other income, and imposed and notified the Plaintiff of global income tax of KRW 180,710,60 (hereinafter the same shall apply) that reverts to the year 2012.

(E) The disposition of imposition of KRW 167,510,60 upon reduction or correction as described in the following sub-paragraph (e) shall be referred to as “instant disposition”).

On May 2, 2014, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on May 2, 2014, but the request for examination was dismissed on July 14, 2015.

E. On May 29, 2014, the Defendant changed the amount of KRW 180,710,60,000, which was previously imposed by deducting the already paid tax amount of the Plaintiff, to KRW 167,510,600.

[Ground of recognition] Unsatisfy, Gap evidence 1, Eul evidence 2, the purport of the whole pleadings

2. Of the instant lawsuit, the part of the claim for revocation of the corrected tax amount is lawful, and there is no interest in the lawsuit to seek revocation again, and the revocation of the reduced tax amount is sufficient by filing a lawsuit to seek revocation thereof.

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