양도소득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasons for the court's explanation concerning this case are as stated in the part of the reasons for the judgment of the court of first instance except for adding the following 2 to the end of Paragraph (1) of Article 2, "(b)", and the main text of Article 420 of the Civil Procedure Act. As of February 2, 2013, the plaintiff submitted an additional recording of the conversation between the plaintiff and B from the court of first instance on March 24, 2013 (Evidence 15). However, even according to the above recording, it does not purport to recognize the plaintiff's assertion, and it is difficult to deem that B belongs to the plaintiff and did not properly distribute the proceeds of transfer as alleged by the plaintiff.
Rather, according to the testimony of the witness G of the first instance trial and the purport of oral argument, it appears that the Plaintiff jointly purchased and transferred the instant real estate with the Plaintiff, and that the transfer value of B, G, and F did not object to the imposition of capital gains tax based on the premise that the transfer value is KRW 726 million. In domestic affairs, even if B, as the Plaintiff’s assertion, falls under the Plaintiff and did not properly distribute the transfer value, according to each of the statements in the evidence Nos. 6 and 9, the Plaintiff appears to have known the fact that the transfer value of the instant real estate was KRW 726 million prior to May 7, 2012, prior to the expiration of the extinctive prescription of the claim for return of profits or the claim for damages against B, and thus, even if the extinctive prescription of the said claim against B was completed on January 9, 2014, it cannot be deemed that the Plaintiff did not have any income accrued to the Plaintiff on this ground.
3. Thus, the plaintiff's claim is dismissed as it is without merit. The judgment of the court of first instance with the same conclusion is just, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.