양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. C’s land owned in Silung-si was divided into C, D or E’s land from April 2004 to December 1, 2004, and F completed the registration of ownership transfer in its future with respect to a total of 3,386 square meters of land D or E on July 1, 2004.
B. The Defendant conducted an on-site investigation with respect to the Plaintiff, and subsequently purchased approximately KRW 3,454 square meters (1,045 square meters) from G and C on the date and on August 1, 2014, the Plaintiff again determined that the Plaintiff transferred KRW 1,045 square meters (the sum of KRW 3,386 square meters of land D or E, which was divided as above, transferred to F after it was transferred to F), to KRW 2,200,000,000 (the transfer value was calculated as KRW 1,960,000,000,000,000,000 won, which was part of G and C), including the right to a building permit, to the Plaintiff.
(hereinafter referred to as the "disposition of this case"). [Grounds for recognition] Eul 1, 2, Eul 3-1, 3-8, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff asserts that the disposition of this case is unlawful for the following reasons.
1) In other words, the instant land contract between the Plaintiff and B is merely a provisional contract, and the Plaintiff merely transferred the status of the provisional contract to F and did not acquire the instant land. ② The instant land is subject to land transaction permission, and the sales contract between the Plaintiff and B and the Plaintiff and F is null and void without obtaining land transaction permission. (ii) The Plaintiff’s transfer to F is not the instant land, but the instant land is not the land.
3) The acquisition value and transfer value of the instant land are KRW 1.25 billion, and even if the transfer gains did not accrue, the entire amount received from F was considered to have been transferred. 4) The instant disposition is limited to seven years, the exclusion period for national tax imposition.