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 July 1996, the Plaintiff acquired an unauthorized Housing (hereinafter “previous Housing”) located in Gwanak-gu in Seoul Special Metropolitan City from C.
B. AD Housing Improvement Development Cooperative established to implement a housing improvement redevelopment project for D containing previous houses (hereinafter “D”) concluded a contract with the two mountain Construction Co., Ltd. (hereinafter “Non-Party Company”) to lend the expenses deemed necessary for the implementation of the project to the non-party association and its members to the non-party association and to execute the construction of building facilities, etc.
C. On December 28, 200, the non-party company completed the construction of an apartment under the above contract and obtained approval for the use from the competent authority.
The Plaintiff was allocated F apartment No. 108, 503 (hereinafter “instant housing”) on a parcel outside the Gwanak-gu Seoul Special Metropolitan City by drawing lots, but did not pay the settlement money, etc.
E. The non-party union and the non-party company urged the plaintiff to pay the liquidation amount, moving expenses, and the non-party company did not pay it to the plaintiff. The non-party company applied for provisional seizure of the house at issue of this case with the claim for the moving expenses loan to the plaintiff, and received the provisional seizure order on October 23, 2003, and the provisional seizure registration was made on January 3, 2004 due to the entrustment of the registration of provisional seizure.
F. On May 26, 2008, the Plaintiff: (a) on November 29, 2010, when the instant housing was sold through a compulsory auction, the Plaintiff filed a return on the transfer income tax with the Defendant at the time of selling the transfer price as KRW 465,99,99, and the acquisition price as KRW 475,433,915 (=in total, KRW 460,030,622, including the relocation expenses, liquidation amount, and the land price paid by the non-party union to the Plaintiff; and (b) on November 29, 2010, the Plaintiff filed a return on the transfer income tax after the deadline.
G. On December 16, 2013, the Defendant rendered the instant case to the Plaintiff.