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Reasons
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(영문) 창원지방법원 2017.05.30 2015구합1715
양도소득세 등 부과처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On December 10, 201, the Plaintiff completed the registration of ownership transfer for reasons of sale due to voluntary auction on the same day with respect to B apartment 2, 201, Dong 201 (hereinafter “instant real estate”) at Changwon-si, Changwon-si, and completed the registration of ownership transfer for reasons of sale on August 19, 201 to C on August 8, 201.

B. On July 7, 2005, the Plaintiff completed the registration of ownership transfer for reasons of sale due to voluntary auction on the same day with respect to D apartment 7 and 405 (hereinafter “2 real estate of this case”) on the same day. On August 31, 201, the Plaintiff completed the registration of ownership transfer for reasons of sale due to voluntary auction on August 30, 201 to E.

C. On September 15, 2005, the Plaintiff completed the registration of ownership transfer for reasons of sale due to voluntary auction on the same day with respect to F apartment 106 dong 201 (hereinafter “instant third real estate”). On August 31, 2011, the Plaintiff completed the registration of ownership transfer for reasons of sale due to voluntary auction on August 30, 201.

On January 6, 2015, the Defendant imposed a disposition of KRW 55,710,470 on the Plaintiff regarding the instant real estate (hereinafter collectively referred to as “each of the instant real estate”) for KRW 1 through 3 real estate (hereinafter referred to as “instant disposition”).

E. The Plaintiff appealed and filed an objection on April 23, 2015, but was dismissed on or around May 2015, and the Commissioner of the National Tax Service filed a request for examination on July 29, 2015, but was dismissed on September 23, 2015.

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

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. The key issue of the instant case is ① Real Estate No. 1 is title trust, and thus, not subject to capital gains tax. ② It is unlawful to impose capital gains tax on the Plaintiff on the ground that there is no income actually earned by the Plaintiff due to the sale of Real Estate Nos. 2 and 3. ③ The total amount of capital gains tax on August 8, 2014

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