양도소득세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. (i) The indication of a building is several times in the column of title of B, B, 4,710 square meters, C, and C, 1,402 square meters, and the column of title of the register of the five-story building on each of the above land. Along with the extension made on July 18, 2014, the indication of a building is subsequently modified, and finally, “the five stories in steel-rein concrete collective living facilities, Class II neighborhood living facilities, and facilities for older persons, one story, 642 square meters, 328.11 square meters, 352.3 square meters, 352.3 square meters, 447.22 square meters, 356.51 square meters, 692.5 square meters, 46.9 square meters, and 46.9 square meters, respectively, of a rooftop.”
Before that, the building indication was “five stories in Adong reinforced concrete structure sloping roof, neighborhood living facilities, accommodation facilities, 640.60 square meters in 2 stories, 332.26 square meters in 354.66 square meters in 349.06 square meters in 4 stories, 372.95 square meters in 5 stories in 5 stories, and 674.95 square meters in 674.95 square meters in 5 stories in 674.95 square meters in 5 stories in 5 stories in 195.
(2) On September 29, 2003, the Plaintiff and D acquired the ownership of 1/2 shares, respectively, by combining each of the above land and buildings (hereinafter “instant real estate”).
On September 29, 2003, the establishment registration of a mortgage in the name of the National Agricultural Cooperative Federation (Yansan-si Branch) was completed on September 29, 2003 (the contract, the maximum debt amount of 1.62 billion won on September 29, 2003, the plaintiff).
With respect to D’s share in the instant real estate, the registration of transfer of ownership in the name of E Co., Ltd. (trade on February 20, 2013) was completed on March 19, 2013, and with respect to the Plaintiff’s share in the instant real estate, the registration of transfer of ownership in the name of E Co., Ltd. (trade on April 16, 2013) was completed on June 13, 2013.
On August 30, 2013, the Plaintiff reported to the Defendant the transfer income tax of KRW 103,923,632 pertaining to the transfer of one’s own shares among the instant real estate, but did not pay the said income tax, and the Defendant issued a non-payment notice against the Plaintiff.
x) The plaintiff is the District Court against E Co., Ltd.