양도소득세 경정
1. Revocation of the first instance judgment.
2. The Defendant, on February 1, 2017, transferred income tax for the year 2013 owed to the Plaintiff on February 1, 2015,341.
1. The reasoning of the judgment by the court is the same as that of the judgment of the court of first instance, and thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion and the reasoning of the judgment in this part of the relevant statutes are the same as that of the judgment of the court of first instance, and thus, they are cited.
B. The facts of recognition are as follows: (a) purchase of the instant land between F and F as of April 27, 1994 in the Plaintiff’s name as of April 27, 1994; (b) KRW 100 million out of the said price shall be paid on the date of conclusion of the contract; (c) an intermediate payment of KRW 400 million shall be paid on May 15, 1994; and (d) an intermediate payment of KRW 265 million shall be paid on December 10, 1994; and (e) F shall cooperate with B for the use of the instant land as a grave site at the time of conclusion of the contract (Evidence 1 (Evidence 26-2; hereinafter the same shall apply); and (c) “the instant sales contract”.
[2] The Plaintiff’s H company account in the name of G, the Plaintiff’s discount, was withdrawn on April 18, 1994; KRW 485,426,635 on May 3, 1994; KRW 10 million on May 3, 1994; KRW 90,000 on May 4, 1994; and KRW 245,978,423 on October 29, 194 from the Nbank account in the name of the Plaintiff.
3) On June 19, 1994 and July 18, 1994, the Plaintiff moved to the land of this case 4 U.S. family members of the Plaintiff’s family, who had been permanently residing in the Republic of Korea on two occasions. 4) With respect to the land of this case, the registration of provisional disposition prohibiting the disposal of the I’s name was completed on July 16, 1994, No. 94Kadan600, Jin-gu, Suwon District Court 94. The registration of provisional disposition prohibiting the disposal of the I’s name was completed on July 21, 1994.
5) On September 27, 1994, J applied for an auction of real estate rent on the instant land to Suwon District Court Branch K for the auction on September 27, 1994, and received a decision to commence the auction on October 4, 1994 from the said court (hereinafter “instant auction”).
In the instant auction, B’s highest price is KRW 64.5 million.