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(영문) 부산지방법원 2016.12.22 2016구합637
종합소득세등부과처분취소
Text

1. On July 1, 2015, the Defendant against Plaintiff A: (a) global income tax of KRW 266,840,570, and Plaintiff C for the year 2013 reverted to Plaintiff A.

Reasons

Details of the disposition

Plaintiff

A and B are married couple, and Plaintiff C is the mother of Plaintiff B, and Plaintiff D (hereinafter “Plaintiff”) is a company established on December 9, 2010 to engage in real estate sale and lease business.

The E Co., Ltd. (hereinafter referred to as the “Nonindicted Company”) is a company that newly built and sold the instant building at Busan Metropolitan City Maritime Transportation Daegu Complex Building (hereinafter referred to as the “instant building”).

On September 16, 2009, the non-party developer started the new construction of the building of this case, and the plaintiffs acquired some of the buildings of this case from the non-party developer or sold them to a third party, and the commercial building of this case was completed on June 201.

From June 19, 2014 to July 18, 2014, the Defendant conducted an investigation on the non-party executive officer from June 19, 2014. As a result, the non-party executive officer confirmed that the non-party executive officer accounts for KRW 5,231,914,240, including the outstanding amount for sale to the Plaintiffs at the time of filing a corporate tax return for the business year 2013.

On July 28, 2014, the Defendant notified the Plaintiffs of the result of the tax investigation that: (a) the Plaintiff Company would notify the Plaintiff Company of the total income tax attributed to the Plaintiff A, B, and C in 2013; and (b) the scheduled correction of corporate tax for the business year 2013.

The Plaintiffs filed a request for review on the legality of taxation before taxation, and the Defendant made a re-audit decision on October 14, 2014, and accordingly, conducted re-audit as to the non-party’s event and the Plaintiffs from October 28, 2014 to November 8, 2014.

Plaintiff A 105, 107, 502, 604 609, 262, 365, 840, 570 Plaintiff B 105, 107, 1401, 1402 825, 691, 579 340, 113, 370 Plaintiff C 403, 404 467,041, 600 173, 926, 630 Plaintiff Company 701, 702, 703, 704, 703, 704, 1201, 1202, 1203, 1204, 1301, 5636, 608, 607;

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