양도소득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Whether the instant disposition is lawful
A. The plaintiff's assertion that the plaintiff entered into a contract for the sale of land No. 1, 2, and 3 with F in the status of unregistered buyers after he entered into a contract for the purchase of land No. 1, 2, and 3 with F. However, as the sales contract entered into with F was cancelled due to the non-performance of a clan, the sales contract entered into with F was automatically null and void or cancelled, and F was based on a separate sales contract entered into between F and F and F, so it cannot be deemed that the plaintiff transferred the land No. 2 to F. Thus, even if the sales contract for the land No. 2 and the sales contract between the plaintiff and F were fulfilled as it was and the sale contract between F and the non-performance of the land No. 1, 2, 585,972 and the transfer registration was made in F, the acquisition price of the land No. 2 was 462,00,000 won (the sale price No. 525,000,000 won under the sales contract, less the transfer price No. 4,20000,408 won).
(b) as shown in the attached Form of the relevant statutes;
C. The facts of recognition 1) Nos. 1, 2, and 3 are all co-owned land and the original co-owned land of 11,760/12,34 of each of them at the time of March 20, 2012, the first, the second, the second, and the third, the third, the third, the share ownership transfer registration was completed in the future of a clan, and the first, the second, the second, and the third, the third, the share ownership transfer registration was completed in the L future. However, the Plaintiff purchased all of the 1,232,00,000 won from a clan on March 20, 2002.