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(영문) 대전지방법원 2016.01.15 2014구단100872
양도소득세부과처분취소
Text

1. The plaintiff's main claim is dismissed.

2. The part of the conjunctive claim in the instant lawsuit is dismissed.

3...

Reasons

1. Details of the disposition;

A. The sales contract (hereinafter “instant land”) was prepared on the B-Gu 13,421 square meters of land number C: 15,500 square meters of Gu Da 15,921 square meters of land (hereinafter “instant land”) in the name of the seller E and the purchaser: F of the seller’s agent, and KRW 300 million of the purchase price (100 million of the contract amount: at the time of payment of the contract: KRW 100 million: the due date of payment: August 12, 2003; the remaining 100 million of the due date: January 9, 2004; KRW 200 million of the sales contract (hereinafter “the sales contract”). The Plaintiff: (a) delegated the sale of the instant land to G and H; (b) KRW 100 million of the purchase price to the seller; (c) KRW 200 million of the instant land; (d) KRW 400,500,000,000,000 of the instant land; (e. 4.) the sale price.

On September 1, 2013, the director of the Seo-gu Daejeon District Tax Office: (a) deemed that the Plaintiff did not resell the transferred land of this case; and (b) imposed a disposition of KRW 56,674,040,00 on the transfer value of the transferred land of this case (i.e., KRW 300,000,000 x KRW 17,996 square meters in the area of the transferred land of this case x KRW 28,921 square meters in the area of the transferred land of this case ± KRW 28,921 square meters in the area of the transferred land of this case; hereinafter the same shall apply) on the Plaintiff.

E. The former Organization of the National Tax Service and its affiliated agencies (amended by Presidential Decree No. 25237, Mar. 11, 2014) came into force on April 7, 2014, and the North Daejeon District Office was newly established. The authority over the instant disposition is against the head of the Daejeon District Tax Office and the Defendant.

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