2. The plaintiff's remaining claims are dismissed.

3. 3/5 of the costs of lawsuit shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

Cheong-gu Office

On July 1, 2012, the imposition of capital gains tax OOOO on the plaintiff shall be revoked.

"A. On June 20, 200, the plaintiff and KimB completed the registration of ownership transfer (one-two shares each) on the ground of sale on May 20, 200 with respect to the OO-dong 1087-12.7 square meters of land for a factory and two-story factory and office (hereinafter "real estate in this case") in O-si O-dong 1087-12.7 square meters of land for a steel frame 1742.7 square meters and above-ground 1742. The plaintiff and KimB completed the registration of ownership transfer (1/2 shares each), and the plaintiff conducted the registration of ownership transfer on October 28, 2009 with respect to the 1/2 shares of the real estate in this case from 200 to 300,000,0000 won for the purchase and sale of the real estate in this case, and the plaintiff made the registration of ownership transfer to the defendant on October 29, 2009.

"After that, on July 1, 2012, the defendant denied the transfer of the plaintiff's share to KimB, recognized the acquisition value as OOO, excluding OOOO won reverted to the EEE in the transfer value of DD D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D s correction and notification (including additional tax) for the plaintiff in 209". E. The plaintiff appealed against this, but the Tax Tribunal dismissed the request on November 19, 2012.

Facts without dispute over the basis of recognition, Gap evidence 1-1, 2, Gap evidence 2, Gap evidence 3-1, 2, Eul evidence 1 and 2, Eul evidence 8-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The plaintiff acquired 1/2 shares of the real estate of this case to OO members and transferred them to OO members as follows. The disposition of this case on a different premise is unlawful.

1) On May 4, 200, KimB entered into a sales contract with ParkF on the purchase price of the instant real estate as the OE (contract deposit amount, remainder OOE). Of the remainder, OEEM entered into a sales contract with ParkF to succeed to OE's loan obligation obligations. At that time, the instant contract was widely used, and the instant contract was only such multiple contracts, and the check stamp withdrawn from the passbook of KimB was paid as the down payment of the sales contract, and ParkF received OE's down payment, and ParkF's seal was affixed to the sales contract. ① The sum of the down payment of the sales contract and the down payment of the OE loans acquired by the buyer exceeds KimBOE, and the acquisition price of the instant real estate and the market price of the instant real estate acquired by the Plaintiff and OBOE as the security of the instant real estate is the acquisition price of the instant real estate acquired by the Plaintiff and the instant real estate acquired by the Plaintiff.

"2) On October 6, 2009, the Plaintiff sold its shares to KimB, and the payment was agreed by KimB to take over the Plaintiff’s obligations of loans to the Industrial Bank of Korea, and the remainder of OGG was paid by taking over the sales claims against SGG Co., Ltd. (hereinafter “GGG”). After which the Plaintiff received the total amount of OGG from GG for seven occasions, the Plaintiff received the total amount of OGG sales claims. Among them, OOOG was the price for the Plaintiff’s goods, and OOB was the return of the Plaintiff’s loans to KimB, and the remainder OB was paid as the sales amount for the instant real estate. Accordingly, the transfer amount of the Plaintiff’s shares was not paid out of the sales amount from KimB until now.”

It is as shown in the attached Table related statutes.

C. Determination

1) Determination on the actual acquisition value of the instant real estate

(a)a fact of recognition;

(1) On February 24, 1998, CC’s representative director ParkF completed the registration of ownership transfer with respect to the instant real estate on February 24, 1998, and thereafter completed the registration of ownership transfer with respect to the instant real estate on June 12, 200, immediately before completing the registration of ownership transfer after entering into a sales contract with the Plaintiff and KimBB.

(2) The sales contract, namely, a real estate sales contract (hereinafter referred to as the “a sales contract”) on May 4, 200 and a real estate sales contract (hereinafter referred to as the “a sales contract”) on May 20, 200 entered into between the plaintiff, KimB andCC (hereinafter referred to as the “F”), with respect to the sales contract. According to the testimony of Park FF, all of the sales contract under item (a), (b) and (c) are recognized to be authentic; (c) the main contents of the sales contract are as follows; and (b) the seller in item (a) and (b) contain the name, address and resident registration number of the original FF; but, thereafter, the representative director of a stock company.

The corporate registration number has been stated in addition, and the address has been corrected to the corporate location ofCC. 5 pages of the decision.

(4) ① A statement of payment relating to a sales contract submitted by the Plaintiff to the Defendant (Evidence No. 7-1), and a corporate bank (Account Number: O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-2) account number (Account Number: O-O-O-O-O-O-2) account in the name of KimB as follows.

Note 5-6 see Decision 5-6

"5) On March 10, 2010, Daegu Bank (hereinafter referred to as the "GGG Bank") granted a loan toCC for the establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment of a new establishment.

(7) ① The written answer (No. 6) dated May 22, 2012, all H Licensed Real Estate Agent and Unauthorized Employees present at the time of the sales contract, as follows.

On May 10, 201, the Plaintiff asked whether he has a sales contract (a) and tried to contact with him.

In 200, ① (a) the relationship in which the H real estate brokerage office had been working in the H real estate brokerage office at the time of the sales contract was established, and (b) the Plaintiff acquired another real estate at the time when the Plaintiff disposes of a factory after the sale of the factory and leases the factory. In addition, the real operator of the H real estate brokerage office is Kim J, and HaK is a person who only lent the certificate of qualification as a broker, and all of it was asked for himself.

After the death of the ○○ J KimJ, two persons were to work for more than five months as low as they were, but they retired from the office of H Licensed Real Estate Agent in 2004 through 2005. However, in order to be able to support the sale and purchase of factory goods, a sales contract related to the factory goods has been placed in the bag Bag Bag Bag Bag Bag Bag Bag Bag, which was kept on HH real estate at the time of the death of the ○J KimJ, and was placed in the Dog Bag Bag Bag Bag Bag. After receiving the request of the Plaintiff, the sale and sale contract was delivered to the Plaintiff.

(8) The brokerage assistant LL, which arranged the conclusion of the instant real estate sales contract, testified in this court as follows.

○ H real estate had three licensed real estate agents, KK, all employees II, witnesses, and Kim JJ.

(1) At the time, ParkF entered into a sales contract at the factory office of ParkF, and at that time, ParkF was not present at the seller's position, and EM and personnel in charge of accounting were present at this time, and there are witnesses and former II.

(a) A sales contract was prepared on May 4, 200, and at the time, the owner on the registry was Park F, and entered the seller as Park F, and the seller’s seal impression was affixed to Park F. The buyer paid the down payment.

○ There is no falsity that the witness prepares a sales contract on (a) and there is no false representation in the preparation of the sales contract, and there is no fact that the sales price is clear, and there is no double contract in addition to the above contract. In the event of a loan, a certified judicial scrivener designated by a financial institution will register the loan. It is difficult to find out how the sales contract for registration was prepared because the witness did not participate in the registration on HH real estate working for the financial institution.

Since a certified judicial scrivener separately uses a certificate of approval for reporting at a bank, there was no need to prepare a double contract in a broker office.

○ At that time, 100% of the contract shall be written.

(9) The Plaintiff and the KimB who jointly purchased the instant real estate had testified in this Court as follows.

○ 1 At the time of the sales contract, ParkF did not go to the office leader and directors. The contract was prepared by Park LL, which had an employee of HH Licensed Real Estate Agent Office.

The ○ approval seal contract (b) contains a purchase price as an OO, and both parties agree to prepare a package transport contract.

○○ Contract Deposit OOO and Bank Loans OOOOOO have been paid in cash, check, etc.

The witness has been in charge of funds as the representative of the NM operated jointly with the plaintiff, and the OOOOOOOOO was given loans at the OOO branch of the company bank, received 3% interest in the small and medium enterprises support funds at the OOO market, and the OOOOOO was received from the Korea Technology Credit Guarantee Fund, and the OOOO was collected from the Korea Technology Credit Guarantee Fund, and the OOOO was created at the late settlement of the purchase transaction of the company. Therefore, the fund of the OOOO. was raised.

(10) The ParkFF, a seller of the instant real estate, testified in this Court as follows.

(a) both the sales contract (a), (b) was first considered in this case.

Inasmuch as the company’s difficulty at the time was difficult, it was time to either dispose of the instant real estate and live in order to make it difficult for the company at the time. The witness instructed MF to sell the instant real estate, but did not know how much he sold the instant real estate, and whether the two heads entered into a sales contract or sales contract. On the other hand, the witness prepared funds and instructed CC to close down the instant real estate in a consistent and normal manner.

(11) As a director ofCC, this Court gave testimony to the following: (a) EM in charge of managing funds as a director ofCC; and (b) EM in charge of concluding sales contracts

The author argued that most important facts such as trading amount, payment method, written contract, the reasons why two copies of the contract were written, the place where the contract was written, and the reason why ParkF’s individual seal was affixed.

○ CC은 PP자동차의 거래처인데 PP자동차가 QQ로 팔리면서 완전 가동중단이 되어서 CC은 문을 닫게 되었다.

The witness used a seal imprint with the consent of ParkF and returned it immediately after the use of the seal imprint, and if the seal imprint of ParkF is affixed to the contract, he will talk about the contents of the contract to ParkF.

○ At the time of the preparation of the real estate sales contract, the attending party is not sure, but he/she will have a witness in the buyer's side, one to two, a broker, and a seller's side.

With respect to the statement of the answer that the ○ purchaser demanded a business contract for bank loan (No. 15 evidence), there was no reason to use the transport contract as it was a hostile corporation at the time, and it was not thought about the sales contract, and it was said that the processing toCC was made by the OOO, which was made by the OOO.

There is a certified judicial scrivener in charge of a long-term transaction withCC (b) not a witness (a certified judicial scrivener in the sales contract).

In the absence of dispute, Gap evidence 3-1 to 4, Gap evidence 4-1, Eul evidence 5-5, Eul evidence 3-1, 2, Eul evidence 7-1, 7-2, Eul evidence 7-1, and Eul evidence 7-2, witness KimB, ParkBR, ParkF, LeeM's testimony, the response of this court's order to submit financial transaction information to Daegu Bank Co., Ltd., as a result of an inquiry of the fact that this court's OO2 O2 o2 o-gu O2 o2 o2 o2 o2 o-2 o

B) Determination

The actual transaction value of the relevant assets, which serves as the basis for calculating capital gains tax, refers to the value of assets acquired or transferred at the time of transaction, and received as a price for such acquisition or transfer, which is objectively recognizable by sales contract or other documentary evidence (see, e.g., Supreme Court Decision 2010Du27592, Feb. 9,

① Therefore, in light of the following circumstances, it is reasonable to view that the transaction value of the instant real estate pursuant to the sales contract is an OOO (0 sales contract) and whether it is an OOOO (b) or that it is known by the above facts, the acquisition value of the Plaintiff’s share is an OOB since the Plaintiff and KimB acquired the instant real estate is an OOB under the sales contract, and it is reasonable to deem that the acquisition value of the Plaintiff’s share is an OOB. The Plaintiff’s partial entry of the evidence No. 3-1, No. 5 of the evidence No. 3-1, No. 5 of the evidence No. 4, No. 11, 12, 16, and 17 of the witness M and the witness Park F’s testimony do not interfere with the above recognition. Therefore, the Plaintiff’s assertion in this part of this case is with merit.

According to the testimony of ParkF-F by the witness of the Commission, the authenticity of the sales contract is recognized. (a) The sales contract states that KimB (Plaintiff) purchases the instant real estate from Park F (CC) on May 4, 2000, and succeeds to the obligations of loans to the Daegu Bank and pay the remainder, and the ParkF receives the down payment OO of the down payment on the date of the contract.

At the time of the conclusion of the contract for the registration of the instant real estate: (a) as the title holder of the instant real estate was FF, the sales contract was entered as FF. After that, as the title holder of the instant real estate was changed toCC due to the seller’s circumstances, the seller was corrected from FF toCC and entered in the approval seal contract for the registration of ownership transfer.

(a) The broker assistant LL, who acts as a broker for the sale of the instant real property and directly prepares a sales contract, has specifically stated the date, place, and participant of the sales contract, and the former II, who was present at the time of the preparation of the sales contract, stated in detail on the process, etc. of keeping the said contract.

㉣ ⓐ매매계약서에는 계약금 OOOO원을 영수하였다는 취지의 박FF의 날인이 되어 있을 뿐만 아니라 원고가 주장하는 매매대금지급 일자에 김BB 명의의 기업은행과 국민은행 계좌에서 매매대금이 수차례 인출된 것이 확인된다.

On June 20, 200, the establishment registration of a neighboring mortgage in the name of the Daegu Bank, which was established on the instant real estate, was cancelled after repayment of loan OOOO on June 20, 200. On the same day, the registration of the establishment of a mortgage in the above real estate was completed. The Industrial Bank of Korea assessed the instant real estate as the total amount of OOOO (=the site level + the building site level + the building OOOOOO) at the time of the above loan. The amount exceeds the sales price claimed by the Defendant.

According to the contract of (b) DomM, a certified judicial scrivener HamM testified that it is not a certified judicial scrivener in charge of trading withCC for a long time, and a brokerage assistant LL testified that a certified judicial scrivener in a brokerage office does not need to prepare a double contract because a certified judicial scrivener has prepared a separate approval certificate contract for reporting at a bank.

(a) I testified that I andCC’s seal seals affixed to each of the above contracts were affixed, and that I andCC instructed the Company to dispose of the instant real estate, even though I andCC’s seal seals were first considered to be all included in the sales contract.

In addition, it is difficult to believe that the testimony of EM to the effect that the price of the sales contract is OF is an OF, in light of the content of the testimony and the position and interest of EM, the testimony of EM to the effect that it is an OF, even though it was directly present at the time of the conclusion of the sales contract, and the seal of EM was affixed on the sales contract, and that it was not memoryd at all with respect to the specific purchase price, the date and place of the conclusion of the contract, and the method of receiving the price.

A joint purchaser of a contract for the sale of goods under item (b) was entered in consultation with the seller, and ① specifically testified measures to prepare the purchase price under the contract for the sale.

GL, which served as a broker assistant at PH real estate brokerage office, testified that at the time of the CD sales contract, 100% of the real estate price has been set up, and since 1997, due to the IMO economic crisis, the real estate price has fallen rapidly. However, since 1999, since 2000, the real estate price began to be recovered, and the real estate price began to rise rapidly since 2001. (1) The Defendant’s assertion that there was a practice of preparing a business contract in order to obtain bank loans at the time of the conclusion of the sales contract is difficult to believe, and there is no objective evidence to deem that there was such a practice different from ordinary practices.

2) Determination on the actual transfer value of the instant real estate

In light of the following circumstances, with respect to whether the Plaintiff sold to KimB on October 6, 2009 the shares in good faith in the instant real estate to OOB, the Plaintiff’s actual transfer value of the Plaintiff’s shares to DD D D D D D D D D D D D D D DD through a sales contract, is reasonable to view that the transfer value of the Plaintiff’s shares is OOO, and it is insufficient to reverse the above recognition on the sole basis of the descriptions of evidence Nos. 6-1, 2, and 3 alone. Accordingly, this part of the Plaintiff’s assertion is without merit.

On October 28, 2009, the Plaintiff had completed the registration of ownership transfer on the 1/2 portion of the instant real estate on October 28, 2009. Accordingly, on April 9, 2012, the Plaintiff stated that “The Plaintiff did not pay the Plaintiff’s share transfer, and prepared a contract to transfer the Plaintiff’s share to KimB for the purpose of reducing the Plaintiff’s transfer income tax.”

" ㉢ ②매매계약을 중개한 신TT도 2012. 4. 19.자 확인서에서원고와 김BB가 함께 유럼물산에게 이 사건 부동산을 양도하는 계약을 체결하는 것을 중개한 사실이 있고, 매도인측으로부터 중개수수료 OOOO원을 수령하였다'고 진술하였다.", " ㉣ DD물산의 대리인이었던 강UU은 2012. 4. 10.자 확인서에서DD물산은 원고 및 김BB로부터 이 사건 부동산을 매수하는 내용의 계약서를 작성하고, 계약금 OOOO원을 수표로 지급한 후 영수증을 수령하였으며, 당초 매매교섭 당시 원고와 김BB 명의로 등기되어 있었기에 원고 및 김BB와 계약하고 계약금 영수증을 수령하였다. 그러나 원고가 김BB에게 지분을 이전한 후 다시 계약서를 작성하여 줄 것을 요청하여 2009. 10. 30. 등기부상 명의자인 김BB와 매매계약서를 다시 작성하였다'고 진술하였다.", 3) 정당한 세액에 관한 판단

Furthermore, since the acquisition value of the Plaintiff’s shares as to the legitimate tax amount is an OO member, and the transfer value is the same as that of the foregoing, the tax base of the Plaintiff’s shares is an OO member as stated in the attached tax calculation statement, and the Plaintiff’s calculation of the transfer income tax to be paid according to such tax base is an OO member when calculating the transfer income tax to be paid by the Plaintiff according to such tax base, the part exceeding the OO member of the instant disposition is unlawful.

3. Conclusion

Therefore, the plaintiff's claim is accepted within the scope of the above recognition, and the remaining claims are dismissed as it is without merit. It is so decided as per Disposition.