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서울행정법원 2016.04.08 2015구합7630

1. The Defendant’s global income tax amounting to KRW 33,769,110 (including additional tax) for the Plaintiff on April 18, 2014.


1. Details of the disposition;

A. In 2006, the head of the Gangseo-gu Tax Office notified the Defendant of taxation data that the Plaintiff received KRW 390,000,000 as a commission for real estate trade brokerage in relation to the transfer of the land of KRW 19,834.8 square meters among the land of Pyeongtaek-gun, Gangwon-do (hereinafter “instant land”) owned by Nonparty B.

B. Accordingly, on April 18, 2014, the Defendant confirmed that the Plaintiff did not file a global income tax for the year 2006, and imposed global income tax of KRW 33,769,110 (including additional tax of KRW 16,480,881) on the Plaintiff on April 18, 2014, including other business income.

(hereinafter “instant disposition”). C.

On November 18, 2014, the Plaintiff appealed and filed an appeal with the Tax Tribunal. On April 7, 2015, the Tax Tribunal dismissed the Plaintiff’s appeal.

[Ground of recognition] Facts without dispute, Gap evidence 1, 20 through 22, Eul evidence 1 and 9, the purport of the whole pleadings

2. The Plaintiff introduced D, a planning real estate business entity, to B, who is the owner of the instant land. D and B concluded a sales agency contract between D and B to sell 600 million won in total at KRW 100,000,000 among the instant land, and pay the price to B.

Since then, the plaintiff only delivered the total amount of KRW 600 million delivered from D to B as it is, but does not receive KRW 390,000,000 as a fee.

Therefore, the defendant's disposition of this case made on a different premise is unlawful.

3. Attached statements to the relevant Acts and subordinate statutes;

4. Determination

A. 1) The Director of the Audit Office of the Gangwon-gu Office of Education conducted an investigation on the individual entrepreneur from June 26, 2009 to July 28, 2009 (hereinafter “the first investigation”).

B) The result of the investigation was that the land of this case was acquired in KRW 134,00,000 through a voluntary auction conducted in Youngcheon District Court's Young Branch's Young Branch's Yeongdeungpo Branch's Young Branch's Young Branch's Young Branch's monthly auction (the date of receipt of ownership transfer registration was August 28, 2006, which was 6,000 among them was entrusted to Nonparty D, a planning real estate business operator, by introducing