(영문) 서울행정법원 2015.04.03 2014구합19056

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(영문) 서울행정법원 2015.04.03 2014구합19056

임대소득세부과고지무효확인

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1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On December 8, 2006, the Plaintiff completed the registration of transfer of ownership with respect to 402 through 411 commercial buildings (hereinafter “each of the instant commercial buildings”). On April 1, 2007, the Plaintiff transferred each of the instant commercial buildings to C each of the instant commercial buildings to C by setting the term of lease from March 25, 2007 to March 24, 2012. At that time, each of the instant commercial buildings was transferred to C.

B. C, after completing the installation work of the interior facilities of each of the instant commercial buildings on April 28, 2007, opened and operated a quasi-containment restaurant, and up to February 10, 2010. E transferred each of the instant commercial buildings and operated the said restaurant from February 11, 201 to December 15, 201.

C. Meanwhile, as the Plaintiff did not report the business registration and the value-added tax on the leased income, the Defendant, ex officio on October 8, 2008, filed the business registration for the Plaintiff on April 8, 2007, and the Plaintiff was deemed to have closed the business on the same day on June 16, 2010, and revoked the said business registration.

Each of the instant commercial buildings was sold to F, G, H, and I on April 20, 2010 after the voluntary auction procedure with respect to each of the instant commercial buildings was in progress.

E. From May 2007 to June 4, 2009, the Defendant imposed a disposition on the Plaintiff on January 4, 2010 each of the imposition of KRW 15,122,780 in total, value-added tax and additional tax (the total amount of additional tax not issued by tax invoice, non-reported additional tax, and non-paid additional tax; hereinafter the same shall apply) for the first period of 2007, 14,69,50 in total, value-added tax and additional tax for the second period of 2007, 14,697,230 in total, value-added tax and additional tax for the first period of 208, 2008, 14,171,490 in total, value-added tax and additional tax for the second period of 208, 13,450,030 in total, and value-added tax and additional tax for the first period of 209.

(hereinafter “each taxation disposition of this case”). [The grounds for recognition] dispute.

유사 판례

-서울행정법원 2015. 04. 03. 선고 2014구합19056 판결

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