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(영문) 수원지방법원 2014.09.17 2013구단11653

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. With respect to each one/2 share among nine parcels of land, 702m2 and 702m2 (the same as the attached list, and the real estate of 10m2 is referred to as the "real estate of this case"), the registration of partial transfer of the ownership in the name of Suwon District Court (hereinafter referred to as the "Seosung District Court") as the receipt No. 40166 on March 23, 2006, which was based on the sale on March 20, 2006, as the receipt No. 40166, and the registration of partial transfer of the ownership in the name of the Plaintiff was completed on March 23, 2006, as the receipt of No. 40167, March 23, 2006, as of March 20, 2016.

B. On June 7, 2007, upon the application of a creditor D for auction with respect to the instant real estate, Suwon District Court E rendered a decision to commence a voluntary auction (hereinafter “instant auction”) on June 7, 2007.

C. On June 20, 2008, the U.S. registry office received 89164 on June 20, 2008, with respect to the share in the name of F (2526/5934) with respect to the share in the name of G (16/5934) with respect to the share in the name of H (16/5934), the share in the name of G (1617/5934), and (3) the share in the name of H (1791/5934) with respect to the share in the name of 1263/5934 share in the instant real estate for each of the following reasons: (1) the share in the instant real estate; (2) the share in G (1617/5934); and (3) the share in the ownership transfer registration under the name of H (179/5934) with respect to each of 895.5/5934 shares.

On August 1, 2012, the Defendant rendered a disposition of imposition of KRW 123,483,220 (including additional tax, and the transfer value of KRW 445,05,00,000, acquisition value of KRW 180,000, and tax base of KRW 254,210,920) with respect to the instant transfer with respect to the portion of KRW 1/2 of the instant real estate (hereinafter “instant disposition”).

E. On November 2, 2012, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on May 9, 2013.

[Reasons for Recognition] Facts without dispute between the parties, Gap evidence Nos. 1, 2, 3, 10 (including each number), Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. The disposition;