양도소득세부과처분취소
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 reasoning of the judgment by the court of first instance is as follows, except for the partial contents of the judgment by the court of first instance, and thus, it is consistent with the reasoning of the judgment by the court of first instance. As such, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article
In addition, this part of the judgment of the first instance court No. 4 of the fourth 16 of the judgment of the first instance, "after receiving the intermediate payment, it shall be done by adding "after receiving the intermediate payment, it shall be done on November 16, 2006".
The term "sale contract" in Part 3 of the 5th judgment of the first instance court shall be applied to "purchase contract and sale contract".
Part V through 15 of the first instance court's "The following circumstances," in Part 7 of the fifth instance court's decision, shall be followed as follows:
In other words, I did not include the buyer at the time of the conclusion of the purchase contract as of October 4, 2006, and I paid 10,000,000 won out of the down payment of the purchase contract to the seller, but this is not due to the fact that I participated as the joint purchaser in the relationship with D and E, which is the seller, but it cannot be recognized as the purchaser of the purchase contract because I had agreed with the plaintiff and G after the conclusion of the purchase contract to bear part of the down payment already paid by the plaintiff and G. It cannot be said that I had said that I would be excluded from the purchase of the real estate from the plaintiff, etc. before the due date of the part payment of the purchase contract, and I transferred 50,000,000,000 won to the seller's account on November 10, 2006, which is the date of the part payment of the purchase contract, but this is merely only the fact that the plaintiff, etc. sold the sale contract to the plaintiff, etc. or sold it to G to the seller 1600.