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1.(a)
The defendant imposed corporate tax on the plaintiff A on March 17, 2014 on the plaintiff corporation 10,497.
Reasons
1. Details of the disposition;
가. 원고들은 휄트제조 및 판매업을 영위하는 회사이고, C은 원고들의 대표이사이다.
B. The Plaintiff Co., Ltd. (hereinafter “Plaintiff A”) leased five times on December 29, 2006, March 28, 2008; March 27, 2009; July 1, 2010; and April 1, 2011, the Plaintiff Co., Ltd. (hereinafter “Plaintiff”) leased C’s son, and D, the representative director of the Plaintiff A, for five times, the land E-U.S. land of this case (hereinafter “instant land”).
The lease deposit and monthly rent under the term of lease shall be as follows:
The lease deposit amount of KRW 264,971,700, KRW 264,971,700 from January 1, 2008 to March 31, 2008 shall be KRW 550,00,000 monthly rent of KRW 15,00,000, KRW 23,000,000 from June 30, 2010 to November 9, 2012 from November 1, 2012 to December 31, 2012; and
B. After constructing two buildings on the instant land, Plaintiff A leased the instant land and the instant building to Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) on December 29, 2006 (1, 4,744.58 square meters, 2, 5,139 square meters, 2006). On March 28, 2008, the Plaintiff leased the instant land and the instant building to Plaintiff B on the instant land (3, 734.8 square meters, 4, 410 square meters, 734.8 square meters, 4, 410 square meters), and on the instant land, leased the instant land and the instant building to Plaintiff B on July 30, 2010 after additionally constructing one building on the instant land (5,569.5 square meters, 2,569 square meters, and 1 or 5 buildings on the instant land.
The lease deposit and monthly rent under the term of lease shall be as follows:
Table 2: From January 1, 2008 to March 31, 2008, the lease deposit of 250,000,000 won from August 1, 2008 to July 31, 2010 to December 31, 2012; 250,000,000 won for monthly rent of 30,000,000,000 won; and 46,00,000,000 won for rent of 30,00,000 won for 46,00,000,000 won for 54,885,000 won for 54,85,000 won for 250,000 won for December of 31, 2012.
C. The rent paid by the Plaintiff A to D for the pertinent land in the business year from 2008 to 2012 is as follows: