양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning for this part of the disposition by the court is the same as the reasoning of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Whether the disposition is lawful;
A. The actual value of the Plaintiff’s alleged transfer of the instant land to E, etc. is KRW 550 million.
B. According to the overall purport of Gap's evidence Nos. 29, 32-37, Eul evidence Nos. 2, 5, 6, and Eul evidence Nos. 3 (a copy of a real estate sales contract, the plaintiff denies the existence of the original and the establishment of the authenticity, but according to the witness F, G's testimony and the whole purport of the oral argument, each of the original and the plaintiff's name can be acknowledged as being sealed by the seal of the plaintiff, and the authenticity of the document can be presumed to be the authenticity of the document as a whole), witness F, G's testimony, witness I of the court of first instance, witness I of this court, and testimony and oral argument by the court of first instance, and 12 other than E transfer the land of this case to 80 million won on May 4, 2004, and the plaintiff received 70 million won on a down payment from 12 other than E to 70 million won on May 4, 2004, 2005.
In light of the above facts of recognition, it is difficult to reverse the fact that Gap evidence 3-1 through 11 (each real estate sales contract), Gap evidence 14-23, evidence 24-1, evidence 24-3, evidence 25-3, and evidence 4 in light of the above facts of recognition. Each statement of evidence 5, evidence 6-1, 2, Gap evidence 6-1, 7-13, evidence 26 through 28, 30, and 31 are 80 million won.
Since the Plaintiff’s transfer price of the instant land is KRW 80 million, the instant disposition based on such premise is lawful.
3. The plaintiff's claim for conclusion is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion.
The plaintiff's appeal is justified.