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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 May 1, 1993, the Plaintiff entered into a lease agreement with a business operator who sells the gambling, etc. for daily use from May 1, 1993, and with respect to a store of 2 L-023 in Songpa-gu Seoul (hereinafter “instant shopping mall”) located in the shopping mall (hereinafter “instant shopping mall”), from March 15, 2008, with a lease deposit of 39.2 million won for the second floor, 19.2 million won for the tea (excluding value-added tax), and from March 15, 2008 to December 31, 2010 (hereinafter “the lease agreement of this case”).
B. On December 2, 2008, the Plaintiff concluded with C a lease contract with C for the instant store of KRW 39.2 million, KRW 1,796,00 per month, tea (excluding value-added tax), and a lease contract with the lease period from January 1, 2009 to December 31, 2009 (hereinafter “lease contract of this case”).
C. C, on October 19, 2009, notified the Plaintiff of the termination of the lease agreement upon the expiration of the period. However, on November 4, 2009, the Plaintiff notified C on November 4, 2009 that the lease term of the instant store was until December 31, 2010, and the dispute arising between the Plaintiff and C regarding the delivery of the instant store.
On February 25, 2011, the Plaintiff received KRW 180 million from C (hereinafter “instant key amount”) and agreed to terminate the instant dispute. On May 9, 2011, the Plaintiff received KRW 216,094,000 in the aggregate of the deposit money under the instant lease agreement and the key amount of the instant case after deducting overdue rent and management expenses from C, but did not report the instant key amount as the income.
E. The Defendant deemed that the key issue amount of the instant case constituted other income as a honorarium under Article 21(1)17 of the former Income Tax Act (amended by Act No. 11146, Jan. 1, 2012; hereinafter “former Income Tax Act”). On December 8, 2015, the Defendant imposed a global income tax of KRW 38,195,590 (including additional tax) on the Plaintiff for December 8, 2015.