Suwon District Court-2012-Gu Partnership-3973 ( December 11, 2014)

Whether an act of integrity trading constitutes business income

It is difficult to see that the right of sale is traded as a right with property value, and it is also consistent with the intent of the parties. Therefore, the imposition of value-added tax and additional tax on the premise that it falls under the value

2015Nu518 Disposition to revoke the imposition of value-added tax, etc.

ChoA et al. and three others

BB Head of the tax office and four others

Suwon District Court Decision 2012Guhap3973 Decided December 11, 2014

2015.06.25

2015.08.20

1. All appeals filed by Plaintiffs ParkCC, WhiteD, and HandE, Defendant FF Tax Office, and the G Tax Office Tax Office are dismissed.

2. The costs of appeal shall be borne by the Plaintiff ParkCC, 0D, HandE, Defendant FF Tax Office, and the Director of the GG Tax Office respectively by their respective appeals.

1. Purport of claim

The imposition of each global income tax, value-added tax, and additional tax as stated in the separate sheet No. 1 that the Defendants made against the Plaintiffs on each date of the respective dispositions indicated in the separate sheet No. 1 and the separate sheet No. 1 shall be revoked.

2. Purport of appeal

A. Plaintiffs ParkCC, 0D, and HandE

저U심 판결 중 원고 박CC, 백DD，손EE의 패소 부분을 취소한다. 피고 ○○세무 서장，◎◎세무서장，세무서장, GG세무서장이 원고 박CC, 백DD，손EE에 대 하여 한 별지 1 도표 순번 2 내지 5 기재 각 종합소득세，부가가치세 및 가산세 부과 처분을 취소한다.

B. Defendant FF Head of the Tax Office

The part of the judgment of the court of first instance against the defendant FF director shall be revoked. The plaintiff FF director's claim shall be dismissed.

C. Defendant GG Head of the Tax Office

The part against Defendant GG director in the judgment of the first instance shall be revoked. The above revocation part shall be dismissed.

1. Quotation of judgment of the first instance;

This court's ruling is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except for dismissal as follows.

O Part 8 6 of the 8th page from the corporation several times to the corporation.

O 제9쪽 제14행의 합계 130억 원 다음에 (이하 |이 사건 제1 쟁점 필요경비라한다) 를 추가하고, 제16행의 (이하，이 사건 제1 쟁점 필요경비，라 한다) 를 삭제한다.

Within 60 days of 60 days of administration 12, "the route within 60 days, and the route of 21 October 5, 2010, respectively.

around January 2013, 2013, the 5th parallel of 13th parallel of 5th parallel of Korea is "on February 2013."

It is difficult to say that there is a situation in which the first paragraph of the article 22 is approved, and that there is no approval."The future of the 11th paragraph of the article 24 will occur in the future.

Pursuant to the terms of suspension of conduct 27, "as a condition of suspension," each shall be deemed to be "as a condition of suspension," and "the recovery of conduct 18".

29 It is close to the revenue that may arise from the revenue of the 29th MU administration.

The inside water control of 30 pages 13 shall be raised up to the inside water level.

(B) Part 18 (B) value-added tax is levied on (c) value-added tax.

2. Conclusion

Since the decision of the first instance is legitimate, all appeals by plaintiffs ParkCC, 0DD and DoE, defendant FF Tax Office, and the appeal by the Director of the GG Tax Office are dismissed on the grounds that all appeals are without merit.