양도소득세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On June 28, 2004, the Plaintiff completed the registration of ownership transfer based on a gift made on June 22, 2004, with respect to the area of 1273 square meters prior to B, C, 363 square meters prior to C, D orchard 4959 square meters, E-water sources 1320 square meters, and F-water sources 175 square meters.
B. Each of the above lands was partitioned as follows:
(B) The land category was changed on November 17, 2010 on the following grounds: (a) the previous 1273 square meters was divided into 161 square meters before G and 238 square meters before H on November 25, 2008; and (b) the previous 238 square meters was changed on November 17, 2010.
C Before July 15, 2016, the area of 363 square meters was divided into 258 square meters prior to I on July 15, 2016, and C was 105 square meters prior to C.
E The area of 13200 square meters for an E orchard was divided into 942 square meters for J-source on July 15, 2016, and the area was 1258 square meters for E orchard. On January 3, 2017, the area was divided into 714 square meters for K orchard, L orchard, 1181 square meters for M orchard, 33 square meters for M orchard, and 482 square meters for N-source, and the area was 9848 square meters for E-source.
F 175 square meters of a F orchard were divided into 34 square meters of a O orchard on December 1, 2008, and the F orchard was divided into 141 square meters. On July 15, 2016, once again 58 square meters of a P orchard were divided, F orchard was 83 square meters, and the 34 square meters of a O orchard was divided into 13 square meters on July 15, 2016, and the 21 square meters of a O orchard was 21 square meters.
C. On January 26, 2017, the Plaintiff transferred to R the area of KRW 11 billion (hereinafter “the primary transfer”) the area of KRW 105 square meters prior to C, D orchard 492 square meters, E orchard 9848 square meters, K orchard 714 square meters, L orchard 1181 square meters, M orchard 33 square meters, N orchard 482 square meters.
On March 15, 2017, the Plaintiff: (a) transferred the instant transfer to Hanam-si on the ground of an agreement on the acquisition of each public site (hereinafter “the transfer as of March 15, 2017”); (b) the transfer as of March 15, 2017, as of September 11, 2017; (c) the transfer as of September 11, 2017; and (d) the transfer as of September 11, 2017, as of September 11, 2017; and (e) the transfer as of September 25, 2017, as the title of the first or third transfer as to the instant transfer.
E. The Plaintiff’s preliminary return of capital gains tax following the first transfer on or around January 2017 does not exceed KRW 33 million paid to Law Firm S on June 24, 2015.