(영문) 의정부지방법원 2016.01.19 2015구합7833

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(영문) 의정부지방법원 2016.01.19 2015구합7833

법인세경정거부처분취소

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1. On May 8, 2013, the Defendant rendered a disposition of rejecting an application for rectification of KRW 109,387,336 of the corporate tax for the business year 2009 against the Plaintiff.

Reasons

1. Details of the disposition;

A. From January 2008, the Plaintiff is an implementer of a project that newly constructs and sells apartment and commercial buildings (hereinafter “instant apartment, etc.”) in the ancient city development project zone of the amount of KRW 354,00,00,00,00,000,000,000,000,000,000,000.

B. The Plaintiff calculated the amount of income based on the work progress rate and the sale rate with respect to the new construction and sale of the instant apartment, etc. and paid corporate tax for the business year 2009.

C. Some of the buyers of the instant apartment buildings, etc. did not pay the remainder, 635 households (17.47%) around 201 due to the default on the construction of brickworks, and 231 households (6.06%) around 2012, and 426 households (1.80%) around 2013.

On March 29, 2013, the Plaintiff filed a request for correction to the Defendant for refund of KRW 4,179,105,019 for the business year 2009, by deeming that the cancellation of such sales contract constitutes grounds for filing a request for correction under Article 25-2 subparagraph 2 of the Enforcement Decree of the Framework Act on National Taxes.

E. On May 8, 2013, the Defendant issued a disposition rejecting an application for rectification (hereinafter “instant disposition”) against the Plaintiff on the ground that the sales amount and cost cannot be corrected by determining the sales rate for the business year to which the date of the sales contract belongs, where the sales contract was cancelled after the return and payment of the sales amount for pre-sale based on the work progress rate.

F. Accordingly, the Plaintiff filed an appeal with the Tax Tribunal on January 12, 2015. On January 12, 2015, the Tax Tribunal rendered a decision that “The sales contract cancelled from January 1, 2012 to January 1, 2012 among the sales contract for the instant apartment, etc., shall be deemed not to have been concluded, and the tax base and tax amount for the business year 2009 shall be corrected, and the remainder of the appeal

[Ground of recognition] Facts without dispute, and evidence Nos. 1 through 3 are numbers.

참조조문

-국세기본법 시행령 제25조의2 제2호

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