양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On March 25, 2004, the seller B (C) and the Plaintiff entered into a sales contract with respect to the pertinent land (hereinafter “instant sales contract”) with respect to the 601 square meters of land (hereinafter “instant land”) located within the land transaction permission zone.
The main contents of the instant sales contract are as follows: “The sales price of KRW 90 million, the down payment of KRW 50 million, the intermediate payment of KRW 15 million (payment on January 19, 2005), the balance of KRW 25 million (payment on January 20, 2005), the special agreement.
1. Registration of transfer of ownership shall be made by the seller at any time when the buyer wants;
2. The registration of establishment of a right to collateral security and provisional seizure shall be terminated simultaneously with any balance;
“B.”
The registration of seizure on March 5, 2004 on the land of this case was cancelled on January 26, 2005 due to the cancellation on January 24, 2005, and the remaining registration of seizure or provisional seizure was not remaining.
On January 15, 2002, the registration of creation of a new mortgage (the maximum amount of claims KRW 42 million, the debtor B, and the non-party-mortgaged agricultural cooperative) on January 15, 2002 was cancelled on January 31, 2005 on the ground of termination on January 20, 2005, and was on the land of this case.
The plaintiff's right to collateral security was 1, 2, and 3th priority.
C. On the instant land, the Plaintiff, as the mortgagee B, had the mortgagee and the debtor registered the establishment of the mortgage of each of the maximum debt amounts of KRW 50 million on March 25, 2004, ② the maximum debt amount of KRW 70 million on January 21, 2005, ③ the registration of the establishment of the mortgage of KRW 160 million on May 18, 2006, respectively.
On July 2007, the Plaintiff applied for a voluntary auction of the instant land based on the right to collateral security, participated in the bid in the Daejeon District Court’s official housing support E case, and was decided to permit the sale on December 5, 2007. On January 29, 2008, the Plaintiff received a dividend of KRW 196,61,943,901 out of the amount of KRW 196,61,612,99, excluding the cost of enforcement.
The amount of 1,669,090 won to be paid for the remaining dividends shall be 83,650 won to the person who is entitled to receive the corresponding tax at the first priority market price.