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 April 4, 1998, the Plaintiff acquired each of 1/3 shares of 47,461 square meters in total (hereinafter “instant land”) of six square meters in size, including 1,504 square meters in C farm land, 16,959 square meters in D forest land, 1,521 square meters in E forest land, 2,521 square meters in F forest land, 16,152 square meters in G farm land, 16,155 square meters in total, 8,740 square meters in H farm land, and 47,461 square meters in total (hereinafter “instant land”). < Amended by Act No. 5529, Feb. 9, 1998>
At the time of the above sale, the remaining 2/3 shares of the land of this case were acquired by I who was the head of the office of the above union.
B. On April 29, 2010, the Plaintiff filed a lawsuit against I as to the partition of co-owned property on the instant land and received a favorable judgment (the Jeju District Court 2010Da6634, hereinafter “related civil case”), based on the above judgment, and reduced the area of 12,795 square meters from the land of 12,79 square meters from the land of 12,795 square meters from the land of 12,79 square meters from the land of 12,794 square meters from the land of Seopopo-si, Seopo-si, pursuant to the contract concluded between the Plaintiff and I on April 16, 2012, pursuant to the co-owned property partition agreement concluded between the Plaintiff and I.
E totaling 15,820 square meters of three parcels of forest land (hereinafter collectively referred to as the “Plaintiff’s land”) was merged into F on May 17, 2012 with the Plaintiff’s sole ownership, J forest land 4,164 square meters;
As F forest land was combined with 4,164 square meters divided from D on May 17, 2012, the area was increased to 6,746 square meters;
G farm site was merged into G on May 17, 2012, with 16,155 square meters and 8,740 square meters for H farm site, and the area of G was increased to 24,895 square meters (=16,155 square meters).
A total of 31,641 square meters of a four parcels (hereinafter referred to as “I land”) shall be the sole ownership of I and completed the registration of subdivision.
C. On November 6, 2015, the Plaintiff entered into a contract to transfer the Plaintiff’s land to K Co., Ltd. (hereinafter “Nonindicted Company”) at KRW 3,643,440,00 (hereinafter “instant transfer”). The remainder, excluding the down payment of KRW 350,000,000, shall be paid until December 31, 2015, and the transfer of ownership registration shall be completed simultaneously with the remainder payment.