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 December 23, 2003, B entered into a sales contract to purchase KRW 1,537,000,000 from D and five other co-owners for the purchase price of KRW 1,537,00,000 (hereinafter “the entire land of this case”), and paid KRW 1,00,000,000 to D and five other persons as the contract deposit and intermediate payment.
B. On January 20, 2005, the Plaintiff agreed to acquire the buyer’s status based on the sales contract as of December 23, 2003 from B, and between D and five other persons on January 25, 2005, and divided into the entire land of this case: ① 1,815 square meters for C forest (referring to E, subject to registration conversion, partition, and land category change, E, 1,560 square meters for E, 258 square meters for F forest land; hereinafter “one land of this case”); ② G 1,815 square meters for G (referring to 1,601 square meters for E, division, and land category change; hereinafter “30 square meters for E, 205 square meters for E, 203 square meters for E, 300 square meters for E, 205 square meters for E, 2000 square meters for E, 1,51, 281, 251, 281, 251, m.
(C) On November 27, 2007, the Plaintiff concluded a contract to sell the instant land to Qua in KRW 352,920,000 (after that, the Plaintiff and Qua changed the purchase price into KRW 320,280,000, when newly drafted a sales contract on April 10, 2008 between the Plaintiff and Q.
B. On May 16, 2008, Q completed the registration of ownership transfer for the land of this case from D and five other persons.
On May 8, 2008, the Plaintiff sold the instant land No. 2 to R in KRW 356,850,000, and R in June 27, 2008, the Plaintiff completed the registration of ownership transfer for the instant land No. 2 from D and five persons.
E. The defendant is the heir of D, inheritance tax of D.