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(영문) 수원지방법원 2019.11.14 2018구합72117
법인세등부과처분취소
Text

1. Of the instant lawsuit, the Defendant’s corporate tax of KRW 815,59,534 for the business year 2016 against the Plaintiff on March 6, 2018 is additional tax.

Reasons

1. Details of the disposition;

가. 원고 등의 지위 1) 원고는 D씨 14세손인 E의 후손들 중 경기 김포군 F리와 경기 시흥군 G리에 살면서 선조의 봉제사(奉祭祀)를 하여온 E의 직계종손인 H과 I의 일부 후손들로 구성된 종중 유사단체인 비법인사단이다. 2) J종친회(이하 ‘이 사건 종중’이라 한다)는 E의 후손들로 구성된 고유한 의미의 종중이다.

B. The Plaintiff and the instant clan’s land-related litigation 1) each land indicated in the table below (hereinafter referred to as “land Nos. 1 through 8”) and the combination “each land of this case” is deemed to be “each land of this case.”

As to the following table, each transfer registration under the Plaintiff’s name was completed on September 7, 1968. The land category was changed on December 20, 2010, while the land category was changed on September 20, 201 at the time of registration of ownership transfer for 1,47 square meters. On May 27, 1968, the land category was changed on May 27, 1964 at the time of registration of ownership transfer on 27, 1968, and the land category was changed on February 12, 2004 to 3,00,005 square meters on July 29, 200, but the land category was changed to 3,005 square meters on July 29, 206 at the time of registration of ownership transfer on 1964 square meters, but the land category was changed to 4,000 square meters on July 29, 200.

3) The plaintiff (the representative B).

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