양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and even if the evidence submitted in the court of first instance (Evidence A12 and 13) is delivered to the court of first instance, the fact-finding and judgment of the court of first instance are deemed legitimate.
Therefore, the reasoning of the judgment of the court on this case is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition as follows. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The following shall be added to Chapter 14 of the first instance judgment.
In the event that several persons jointly purchase real estate, the legal relationship between the buyers may be merely a joint purchaser as a co-ownership relationship, and the purchaser may be purchased at the same company with the number of its members (see, e.g., Supreme Court Decisions 2000Da30622, Jun. 14, 2002; 2009Da75635, 75642, Dec. 24, 2009; 2009Da75635, 75642, etc.). If it is merely a mutual cooperation for achieving the common purpose and it is not recognized that there was “the purpose of the joint business management” above, the legal relationship between them is merely a co-ownership relationship, and it cannot be deemed that there was a partnership relationship under the Civil Act.
In addition, if the purpose of the joint purchase of land is to build a new building on the ground and to lease it to a business entity for a joint project, it should, at least belong to the property of the same business entity rather than the joint ownership of the purchased land among the joint buyers, and there should be an express or implied agreement on the burden of expenses incurred in leasing business, etc. and distribution of profits as the same business entity. On the contrary, after the joint purchase, there should be a free and free share of the land with respect to the land for each purchaser, and it should be exercised or divided.