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Reasons
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(영문) 서울행정법원 2016.08.19 2015구단55953
양도소득세부과처분취소
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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On October 17, 200 with respect to the Seocho-gu Seoul Metropolitan Government E Apartment 308 Dong 1204 (hereinafter “the instant real property”), the registration of ownership transfer was completed in the name of the deceased on August 17, 200, G G in the name of the deceased on August 1, 2002, the deceased’s domestic helpers H, October 27, 2006, I, and J.

B. He/she reported and paid KRW 20,711,080 for the transfer income tax reverted to year 2006 by applying the non-taxation provision on one house for one household after having completed the ownership transfer registration in the future I and J as above.

C. On March 3, 2014, the Defendant issued a notice of correction and notification of capital gains tax of KRW 227,42,940 (including additional tax of KRW 103,504,419) to the Plaintiffs, the deceased’s heir of the deceased, who had a large number of houses, acquired the instant real estate from D by lending the name of G, and later transferred the instant real estate to H, by deeming that the said real estate again was transferred to I and J, and excluded the application of non-taxation provisions for one household.

The Plaintiffs filed an appeal against the instant disposition, but dismissed on April 1, 2015.

[Ground of recognition] Facts without dispute, Gap 1, 3, 4, Eul 1, 4, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. At the time when the transfer of ownership was made in G with respect to the instant real estate claimed by the Plaintiffs, the title truster was not the deceased, but D.

In other words, D guaranteed joint and several sureties, while the K’s business failure, caused the risk of execution of the real estate of this case to be the real estate of this case, and asked the deceased who was infinite with himself to assist the deceased to preserve it. Accordingly, the deceased requested G to be entrusted with the real estate of this case in the name of D, and the deceased did not acquire the real estate of this case in the name of G.

D, even after the deceased’s assistance, re-titled the instant real estate to H, and finally transferred the instant real estate to I and J. As such, the transfer income tax.

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