1. The Defendant’s global income tax of KRW 22,643,980 (including additional tax) for the Plaintiff on April 18, 2016.

Details of the disposition

On September 20, 1996, 23 members, including C and DoD (Death on May 19, 2009, hereinafter “the deceased”) (hereinafter “members”) who were owners of the aggregate of 3,775 square meters (hereinafter “the instant land”) of Jung-gu, Seoul and 12 parcels, established Emercing Development Association (hereinafter “the instant association”) on September 20, 1996 to build a new commercial building on the instant land to carry on the business of selling or leasing commercial buildings.

On December 30, 200, the instant trade association newly constructed E-building comprised of 1,878 stores on the instant land (hereinafter “instant commercial building”) and completed registration of initial ownership on January 11, 2001, and sold 1,600 stores in general, and made an additional contract for land use with the right to use the part corresponding to the site ownership of the store sold between the buyer and the buyer for 30 years, with the right to use the part corresponding to the site ownership of the store sold in lots from the buyer for 1,14.1 billion won in advance from the buyer, and then disposed of the said 1,14.1 billion won in advance from the buyer (hereinafter “the instant rental fee”), and paid the value-added tax from 2001 to 208.

However, after the sale of the instant commercial building, a majority of the land owned by the partners was transferred to a third party due to voluntary auction, etc. (hereinafter “non-members”), and thereafter, in a lawsuit seeking restitution of unjust enrichment brought by a part of non-members against the instant association or the buyers, the court sentenced that “the instant association and the buyers are obligated to return unjust enrichment equivalent to the rent for the possession and use of the land attached to the store to the non-members who have acquired a part of the instant land,” which became final and conclusive.