The strongest lawyer's road to wealth, rebirth to buy a house and a car
Chapter 383 Please tell me what is a project under construction
The presiding judge nodded, turned to look at the other party, and said, "Please ask the two defendants to present evidence!"
The J District Local Taxation Bureau and the S City Local Taxation Bureau respectively listed several sets of evidence to prove that their law enforcement actions were legal and reasonable.
At the same time, Lu Mingjun also expressed his opinions on several sets of evidence submitted by the tax bureau.
The presiding judge asked a few additional questions and summarized the focus of the dispute: "This court summarizes the focus of the dispute in this case as follows: First, whether the subject matter obtained by Hengwan through the auction is the state-owned land use right or the project under construction; second, whether the subject matter involved in the case can be deducted. Do the plaintiff and the defendant agree?"
Lu Mingjun: “Agree!”
The two defendants: “Agree!”
As a result, the trial process quickly entered the court debate phase.
The attorney for the J District Local Taxation Bureau talked about how the construction projects cannot be added twice or repeatedly…
Maybe what they said was too professional, which resulted in that except for a few people from the tax bureau who were listening with fascination and nodding their heads, everyone else was confused!
After waiting for them to finish speaking, Lu Mingjun could not help but ask softly before the presiding judge could speak: "Lawyer Wang, you have been emphasizing that according to tax laws, construction in progress cannot be double-counted..."
"That's right!" The other lawyer nodded: "This is a mandatory provision of the tax law. No one is allowed to break it!"
"Well, my client and I both agree with what you said!" Lu Mingjun agreed, and the other party nodded happily.
However, just when the other party wanted to speak, she quickly came back with a surprise: "But, what Hengwan bought was not the project under construction, but the land use rights!"
The other lawyer obviously didn't expect Lu Mingjun to do this suddenly. He was stunned for a moment, then quickly reacted: "Lawyer Lu, Hengwan bought the unfinished building of the previous developer, not pure land..."
"No, what Hengwan has acquired from the beginning to the end is a piece of undeveloped land and an unfinished building." Lu Mingjun smiled and shook his head, then said to the presiding judge: "Presiding Judge, in view of the great disagreement between the two parties on the basic facts, in order to clarify the facts, I request the court to return to the court investigation phase!"
The presiding judge nodded: "Okay."
Then, the presiding judge turned to the two defendants and asked seriously: "Defendants, what do you think of the plaintiff's request?"
The representatives of the J District Local Taxation Bureau and the S City Local Taxation Bureau looked at each other, and then the representative of the J District Local Taxation Bureau said, "We have no objection and are willing to cooperate with the court to further investigate the facts."
"Very good," the presiding judge nodded, "Then let's return to the court investigation. First, please explain in detail the subject matter of the auction."
Lu Mingjun glanced at Lv Jiajia, who immediately understood and took out two documents and said, "We will submit a set of evidence to the court to prove that the subject matter purchased by Hengwan is the land use rights and the project under construction!"
After saying that, Lu Mingjun stood up and handed the two documents to the clerk, who then handed them to the collegial panel (composed of the presiding judge and judges).
After the collegial panel and the two defendants had seen the materials, Lu Mingjun explained clearly and forcefully: "The first three pages here are the original auction announcement and transaction confirmation, which clearly states that Hengwan Company acquired the 'state-owned land use rights', not the 'construction in progress'."
Without waiting for the two defendants to respond, Lu Mingjun continued, "Page four is the deed tax invoice issued by the two defendants. The item on it is clearly written: land use rights!"
"There is also an appraisal report at the end, which proves that the price paid by Hengwan can be clearly divided into two parts: land and construction in progress. The consideration for the construction in progress is 1.73 million yuan, and the remaining part is the price of the land use rights."
“From this point of view, what Hengwan purchased was actually the land plus the project under construction.”
Lu Mingjun finished speaking the above words in one breath, stopped to take a sip of water, and then looked at the other person with a smile.
After hearing this, the presiding judge turned to the defendants and asked: "Defendants, what is your response to the plaintiff's statement?"
The attorney for the J District Local Taxation Bureau immediately responded: "Your Honorable Judge, our land value-added tax settlement is based on the project! As long as a house is built on this project, it is a construction project, and its value should be included in the overall calculation and handled in accordance with tax law. The plaintiff tried to separate the construction project from the land, which is not in compliance with tax law."
"Then, which article in the tax law stipulates that construction projects and land cannot be handled separately?" Lu Mingjun immediately retorted.
The other lawyer was stunned for a moment, then hesitantly said: "This is a principled issue in the field of tax law that does not require self-proof, just like we do not need to prove that the sun rises in the east and sets in the west in the civil field!"
The presiding judge frowned upon hearing this, and then said, "Two defendants, this court believes that the tax law's determination of projects under construction is related to the major interests of administrative counterparts. You should provide clear tax law provisions to prove that projects under construction and land cannot be handled separately. Otherwise, this court will deem you to have no legal basis."
The opposing lawyer was speechless after being asked by the presiding judge. He opened his mouth and said after a long while: "Okay, we will go back and sort out the specific regulations and submit them to the court!"
The presiding judge did not say anything. He looked at the annoying people from the procuratorate sitting in the middle of the courtroom and said, "Okay, do both parties have anything else to say? If not, please ask the defendant to go back and consume the evidence. We will take a look and open the court again on another day!"
"Ok!"
"Ok!"
The presiding judge then banged the gavel and said, "Alright, I hereby adjourn the court and will resume the trial at a later date!"
As the gavel fell, the trial came to an end.
Lu Jiajia, Zhu Zhu and others hurried forward to pack up the materials, but Lu Mingjun greeted the other party's group.
"It's better to meet her in person than to hear about her. Lawyer Lu is indeed a heroine!" The leading lawyer Wang said politely, "Originally, our administrative agency has never been afraid of anyone in lawsuits, but if the other party's attorney is Lawyer Lu, it will be a different matter!"
Hearing the hint in the other party's words, Lu Mingjun smiled indifferently and said, "I am more meticulous in my work. I pay attention to evidence and law in everything. It is indeed more difficult for you to deal with me!"
Seeing that Lawyer Wang's expression had visibly deteriorated, Lu Mingjun added, "However, it is indeed much easier to handle cases for administrative agencies. I still envy Lawyer Wang very much!"
Lawyer Wang, who was being implied instead of being implied, forced a smile and said, "Haha, Lawyer Lu is so outstanding, no wonder Dean Lin is happy to have you as their daughter-in-law!"
"Lawyer Wang, you're joking!" Seeing that Lv Jiajia and the others had packed up, Lu Mingjun turned and left: "Excellent people will always attract each other, and not-so-excellent people will always mock the excellent. This is all normal!"
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