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(영문) 서울행정법원 2018.10.25 2018구합54019
종합소득세등부과처분취소
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. From August 16, 2010, the Plaintiff prepared a loan certificate with the following content as follows (hereinafter “the instant loan certificate”), which is a business operator who runs a wholesale and retail business of communications equipment in the name of Yongsan-gu Seoul Metropolitan Government building B and 21 Dong 103-1 (hereinafter “C”) and D (hereinafter “the instant commercial building”). The Plaintiff drafted a loan certificate with the amount of KRW 250 million on the loan certificate as above (hereinafter “the instant loan certificate”).

The borrowed amount: 250,000,000 won shall be borrowed as the premium set for the lease of store and promise to implement the following provisions:

1. Interest shall be determined by 1.2% per month, and shall be paid to the creditor on the 10th day of each month from the 3th month after the commencement of business;

2. The repayment of principal shall be at the maturity of December 10, 2012, and the salesroom’s ownership and all operating rights shall be transferred to the Plaintiff when the principal is not repaid on the maturity date.

3. In a case where the payment of interest is in arrears not less than three times, the obligor loses the benefit of the time and at the same time the Plaintiff has the right to claim the repayment of principal to D, and if the principal is not repaid, the store’s ownership and all operation rights will be transferred to the Plaintiff.

B. From 2010 to 2012, the Plaintiff received total of KRW 34,440,000 from D as indicated below, and received KRW 100 million from D around August 2013.

(1) On March 29, 2011, an amount of 10.3, 200 small 3,00 small 3,000 small 3,000 on the date of 10th 5th 201, 200 3,000 3,000 on the date of 12th 3, 201; 1.3,004 April 1, 200; 1, 200 5.6, 2008; 1.3,006. 3,00 on September 6, 201, 200 ; 2006.

C. The Defendant lent the instant monetary amount to D on January 1, 2014 by the Plaintiff.

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