양도소득세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. Each of the real estate listed in the original attached real estate registry (hereinafter “instant real estate”) is owned by the networkF (hereinafter “the deceased”). As to the instant real estate, the “registration date” and “registration title holder” in the same list were completed as indicated respectively.
B. The Defendant: (a) purchased the instant real estate from the Deceased in the amount of KRW 630 million; and (b) subsequently sold the said real estate to G, etc. without being registered in the amount of KRW 822,2640,000,000; and (c) determined on August 1, 2013, the Defendant imposed and collected each amount stated in the “tax amount (including additional tax)” column in the “transfer income tax” column in the attached tax list as the transfer income tax for the year 2009 on the Plaintiffs.
(hereinafter “instant disposition”). C.
On October 29, 2013, the Plaintiffs filed a tax appeal against the instant disposition, which was dismissed on April 21, 2014.
[Ground of recognition] Facts without dispute, Gap 1, 2, 13, and Eul 6 (including virtual numbers), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The defendant's disposition of this case by the plaintiffs is unlawful for the following reasons.
1) The sales contract concluded between the plaintiffs and the deceased lost its validity by the cancellation of agreement on September 2006, and the plaintiffs did not sell the real estate of this case unregistered. 2) Even if the plaintiffs did not sell the real estate of this case, the price that the plaintiffs received is KRW 690 million in total and KRW 100 million in that amount were returned to the deceased by the plaintiffs. Thus, the transfer price of the real estate of this case is KRW 590 million in total and KRW 12 million in total was returned to the deceased. Thus, the transfer price of the real estate of this case was 590 million in total. b) In light of the conclusion of the sales contract and the progress thereafter, there were inevitable circumstances that the plaintiffs could not complete the registration