Whether the person is subject to a wrongful calculation

It is difficult to see that the lease is an act with economic rationality in light of sound social norms and commercial practices, and it is subject to unfair calculation.

Article 52 (Dispudiation of Wrongful Calculation)

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

A value-added tax imposed by the Defendant on the Plaintiff on July 1, 2004 shall be revoked for the first term portion of 1,224,150 won for the year 201, for the second term portion of 2001, for the second term portion of 1,713,858,510 won for the year 201, for the second term portion of 2002, for the second term portion of 1,608,060 won for the year 202, for the first term portion of 1,409,080 for the first term portion of 203, for the second term portion of 203, for the second term of 203, for 1,841,760 won for the business year, and for the second term portion of 11,463,790 won for the business year 203.

1. Disposition of imposition, including corporate tax;

The Defendant: (a) leased the rent of KRW 5,00,00 per month from April 1, 200 to KRW 200,000 (from July 1, 2001 to KRW 2,50,000 per month) of 20,000 owned by the Plaintiff to ○○○○○○○○○, ○○○○○, ○○○○○, ○○○ 1,00, KRW 270; (b) provided services for a price lower than the market price; and (c) unjustly reduced the Plaintiff’s tax burden on the income; (d) pursuant to Article 52, etc. of the Corporate Tax Act, the period of lease of KRW 20,30, KRW 160, KRW 208, KRW 160, KRW 208, KRW 160, KRW 205, KRW 2081, KRW 16, KRW 2014, KRW 205, KRW 2015.

(In fact that there is no dispute, Gap evidence 1 to 8, Eul evidence 1 to 1-4, Eul evidence 2-1 to 2-7, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The parties' assertion

The defendant asserts that the disposition of this case is lawful on the grounds of relevant laws and regulations and the above disposition. The plaintiff asserted that (ju) ○○ is based on the lease deposit, etc. of part (135 square meters) of his factory to ○○○ (135 square meters) in consideration of the fact that ○○ engaged in the manufacturing business of industrial saws, etc. at the plaintiff’s factory and engaged in follow-up repairs, etc. to the plaintiff’s existing customers. Thus, such act does not constitute a wrongful calculation, and even if not, in calculating the appropriate rental fee, a part of the above factory is leased to a third party, and the lowest rental fee (142,875 won per average of the lease deposit received from ○○ Government, and 14,285 won per rent) shall be used.

(b) Related statutes;

○ Corporate Tax Act

(1) Where the head of the district tax office having jurisdiction over the place of tax payment or the Commissioner of the competent Regional Tax Office deems that the tax burden on the income of a domestic corporation has been unjustly reduced due to transactions with a person with a special relationship as prescribed by the Presidential Decree (hereinafter referred to as a "person with a special relationship"), he may calculate the income amount for each business year of the relevant corporation without regard to the act or calculation of the income amount of the corporation (hereinafter referred to as the "

(2) In the application of the provisions of paragraph (1), the standard for determination shall be the prices applied or to be applied in sound and generally accepted practices and normal transactions between persons without a special relationship (including interest rates, rents, exchange rates and other corresponding rates; hereafter in this Article referred to as “market prices”).

(3) Entry is omitted.

(4) In applying the provisions of paragraphs (1) through (3), matters necessary for the types of wrongful calculation and the assessment of market price shall be prescribed by the Presidential Decree.

○ Enforcement Decree of Corporate Tax Act

(1) "Where it is deemed that the tax burden has been unjustly reduced" in Article 52 (1) of the Act means any of the following cases:

6. Where cash and other assets or services are provided with no compensation or at an interest rate, tariff, or rental rate lower than the market price (shortest omission);

(1) In the application of the provisions of Article 52 (2) of the Act, if the juristic person concerned has a price continuously traded with many and unspecified persons other than a person with a special relationship or a generally traded price between third parties who is not a person with a special relationship, the price shall be determined.

○ Value-Added Tax Act

Article 13 (Tax Base (1) The tax base of value-added tax for the supply of goods or services shall be the aggregate of values falling under each of the following subparagraphs (hereinafter referred to as “value-added tax”): Provided, That value-added

3-2. Where payments for the services rendered are unjustifiably low, the current market price of such services rendered by the relevant supplier; and

○ Enforcement Decree of the Value-Added Tax Act

Article 52 (Scope of Unreasonable Price and Installment, etc.) (1) Unreasonable low price referred to in Article 13 (1) 3 and 3-2 of the Act shall be the price which the entrepreneur has a special relationship with the person concerned unfairly lowers the tax burden on the value of supply of goods and services than the market price recognized to reduce the tax burden on the value of supply of goods and services.

(c) Fact of recognition;

(1) The Plaintiff is a company engaged in mechanical manufacturing and parts sales business of industrial saws, real estate rental business, etc., and owns a factory of 3,438,01 square meters of total floor area consisting of 00 ○○○-dong ○○○○○-dong ○○○○○○-dong ○○○○○, 2,987 square meters of building area [1 story 1,418.46 square meters of a factory (A Dong), 1,31.3 square meters of a factory (B Dong), etc.].

(2) On April 1, 200, the Plaintiff leased the rent of KRW 2,50,000 from July 1, 2001 to the ○○○○ (the representative director of the Plaintiff, ○○○○○, who was the birth of ○○○○○○○○, was the representative director), 270 square meters in the above-mentioned first floor factory (Adong), and continuously leased the rent of KRW 5,00,000 in the rent of KRW 2,50,000 in each month. On July 13, 2004, the Plaintiff leased the rent of KRW 84 square meters in the first floor (Adong), including part of the above 270 square meters, to the ○○ Government on July 13, 2004.

(3) During the taxable period of the instant disposition, the Plaintiff leased the remainder, excluding the factory area leased to the State ○○ among the above factories, to a third party (Provided, That in the case of ○○ Government, only the Plaintiff agreed on the lease deposit and rent for the entire leased area, but did not agree on the deposit and monthly rent for the entire leased area).

diversity

500,000

Places of business

Franchisor

Lease

Area

Deposit (or parity)

Monthly rent (average rent)

July 1, 200

○ ○ Machines

B South Eastern

70 square meters

1,200,000 won (160,000 won)

1,120,000 won (16,000 won)

July 20, 200

○ ○ Steel

B South Eastern

70 square meters

1,200,000 won (160,000 won)

1,120,000 won (16,000 won)

August 12, 2000

○○ ENG

B North east of the Dong

50 square meters

8,000,000 won (160,000 won)

800,000 Won (16,000)

.9.29

○ Heading ○

B Dong Central

140 square meters

20,000,000 won

2,000,000 won

o October 5, 2001

○○ Tech

A Dong-dong side

83 square meters

13,280,000 won (160,000 won)

1,328,00 won (16,000 won)

99.30

○ ○ Machines

B South Eastern

50 square meters

8,000,000 won (160,000 won)

800,000 Won (16,000)

November 14, 2002

○ ○ Sales Funds

A Dong-dong side

38 square meters

5,280,000 won (160,000 won)

528,000 Won (16,000)

December 1, 2002

○ ○ Radar

B North east of the Dong

90 square meters

14,400,000 won (160,000 won)

1,440,000 won (16,000 won)

(In fact that there is no dispute, Gap's 5,6,7,8,18, Eul's evidence 3-1 through 4, Eul's evidence 4 and 5, Eul's evidence 6-1 through 6,8,9, and the purport of the whole pleadings.

testimony of ○○○○○, a witness to evidence

D. Determination

(1) "Calculation of wrongful acts" refers to the calculation of an act of reducing or excluding the burden of taxes incurred when a taxpayer takes the ordinary rational transaction form by taking the bypassing act, the multi-stage act and other abnormal transaction form, and the purpose of the provisions of the Corporate Tax Act and the Income Tax Act by wrongful calculation is to ensure fairness in taxation and to prevent tax avoidance by deeming that a taxpayer and a person with a special relationship have no economic rationality in terms of tax law when deeming that the transaction with the taxpayer was unfair in terms of tax law by deeming the transaction with the taxpayer to have neglected the economic rationality. The existence of economic rationality should be determined based on whether the transaction lacks economic rationality in light of sound social norms or commercial practices, taking into account the overall circumstances of the transaction (see, e.g., Supreme Court Decision 201Nu7268, Sept. 4, 2002).

In light of the fact that the lease deposit for ○○ Machinery, etc., which is not a person with a special relationship, was KRW 160,000 per ordinary month and the rent was KRW 16,000 per ordinary month during the taxable period of the instant disposition, the lease deposit amount of KRW 5,00,00 ( KRW 18,518 per ordinary day) is about KRW 11.6% of the lease deposit for ○○ Machinery, etc., and KRW 200,000 per ordinary day ( KRW 740 per ordinary day) is about KRW 4.6% of the monthly rent for ○○ Machinery, etc., and the Plaintiff’s allegation that the rent was applied from July 1 of the same year is about KRW 2,50,00 per ordinary day and KRW 16,00 per ordinary month is about KRW 160,00,00, it is difficult to view that the Plaintiff’s act constitutes a sound calculation and calculation in light of social norms or sound sense.

(2) Where an act with a person with a special relationship becomes subject to the avoidance of unfair act and calculation, the amount of income arising from the transaction shall be calculated on the basis of the price formed in the case of normal transaction with the person without a special relationship (see Article 52(2) of the Corporate Tax Act and Article 89(1) of the Enforcement Decree of the same Act). The lease deposit (142,875 won at the time of ordinary conversion), rent (14,285 won at the time of ordinary conversion), which is applied by the Plaintiff to the ○○ Government, refers to the case where the lease deposit and monthly rent for the entire area are calculated on the basis of the average lease deposit and the monthly rent without calculating the lease deposit and the monthly rent, and it is difficult to regard it as the market price formed in the normal transaction. Therefore, it is reasonable to view that the lease deposit and the monthly rent for the ○○ Government Machinery, etc. are the same as the market price and thus, it is reasonable to deem that the Defendant calculated the reasonable rent as the market price.

3. Conclusion

Therefore, the plaintiff's claim of this case seeking revocation of the disposition of this case is dismissed as it is without merit.