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(영문) 서울행정법원 2017.02.10 2014구합72071
종합소득세부과처분취소
Text

1. Attached Form among the disposition imposing global income tax against the Plaintiffs, such as the details of the disposition imposing attached hereto.

Reasons

1. From January 17, 2007 to December 22, 2007, the Plaintiffs entered into a sales contract for B apartment (hereinafter “instant apartment”) to be newly constructed in the Han River Construction Co., Ltd. (hereinafter “ Han River Construction”) and Han River Construction in the Han River-gu A (hereinafter “the instant apartment”) at the time of permission (a part of the Plaintiffs received the status and right from the buyer who entered into the sales contract), and paid a part of the sales price including the down payment.

On the other hand, the plaintiffs and Hanby Construction made it impossible to move in within three months from the scheduled occupancy date, and the contract is terminated, Han by Hanby Construction to pay the plaintiffs a penalty of 10% of the total purchase price, and ② If it is not possible to move in at the scheduled occupancy date, the payment of delayed compensation (15% per annum or 19% per annum according to the delayed period) shall be made.

The plaintiffs filed a lawsuit against Han River Construction on May 7, 2009 seeking the return of the sale price ( Han River Construction was not completed even until July 2009, which was three months from the scheduled date of occupancy, and the sales contract was rescinded on July 2009, when the lawsuit was pending). Han River Construction was decided to the effect that the plaintiffs are obligated to pay to the plaintiffs the sale price for the term and the legal interest thereon (hereinafter referred to as the "legal interest, etc. in this case") and the damages for delay (hereinafter referred to as the "the penalty in this case") at the rate of 5% per annum from the legal interest and the damages for delay (hereinafter referred to as the "legal interest, etc.") equivalent to 10% of the total amount of the sale price, penalty equivalent to 10% of the penalty and damages for delay (hereinafter referred to as the "damage penalty in this case"), and the judgment became final and conclusive on September 7, 2010 (Seoul District Court Decision 2009Ga51

(Seoul High Court 2010Na18319). The plaintiffs received dividends from the auction procedure that was conducted with respect to the apartment of this case on September 2012.

The plaintiffs do not report dividends corresponding to the penalty of this case as income or do not report the income under the Income Tax Act.

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