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(영문) 인천지방법원 2016.01.26 2015구단50549

양도소득세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff acquired and possessed the land (hereinafter “instant building”) Nos. 1 through 7 and the building No. 8 (hereinafter “instant building”) as set forth below, and completed the registration of ownership transfer on the instant real estate in the future of the Plaintiff, a corporation on April 4, 2007 (hereinafter “B”) (hereinafter “instant real estate”) and completed the registration of ownership transfer on the instant real estate.

On the other hand, the building of this case was owned by J, the Plaintiff’s spouse, and the registration of ownership transfer was completed on October 31, 1996, and the registration of ownership transfer was completed on April 4, 2007, and was destroyed by B on April 18, 2007.

The number of real estate No. 1, the number of real estate No. 1, the number of real estate in Namyang-si, the number of real estate C 622m2 is 5m2, the number of real estate, and the number of real estate No. 1, the number of real estate no. 622m2, the number of real estate no. 198m2, the number of real estate no. 198m2, each of which is 198m2, each of which is 198m2, each of which is 20m20,000,000,000,000,000,00

B. On June 29, 2007, the Plaintiff reported and paid the transfer income tax with the transfer value of KRW 967,780,00, and acquisition value of KRW 80,743,812.

The J reported the transfer income tax on June 29, 2007 with the transfer value of KRW 320,000,000, and acquisition value of KRW 330,336,000.

C. The Seoul Regional Tax Office: (a) initially prepared a sales contract with the Plaintiff’s transfer value of the instant land KRW 1,287,780,000 (hereinafter “instant first sales contract”) in the course of a corporate integrated investigation with respect to B; (b) without any reasonable ground, the transfer value of the instant real estate was KRW 976,780,000; and (c) the transfer value of the instant building No. 2 was KRW 320,000,000 (hereinafter “instant second sales contract”).