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Reasons
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(영문) 대구지방법원 2015.05.06 2014구합1989
양도소득세부과처분취소
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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 July 27, 2004, the Plaintiff acquired the right to sell the instant apartment Nos. 106 and 1401 (hereinafter “instant apartment”) (hereinafter “instant apartment”) and transferred the instant right to sell to C on August 2, 2005.

B. On September 27, 2005, the Plaintiff reported and paid KRW 1,512,000,000 as transfer income tax for the year 2005, based on the acquisition value of the sales right of this case plus KRW 7 million as to the transfer of the sales right of this case to the Defendant.

C. On May 9, 2013, the Defendant notified the head of the North Daegu Tax Office of virtual data on the Plaintiff, C’s transfer value and acquisition value, which was confirmed in the process of reporting the instant sales right from the Plaintiff, and C’s transfer value and acquisition value. On November 8, 2013, the Plaintiff recognized that the instant sales right was transferred to C in the amount of KRW 38 million for the premium (finium) and subsequently notified the Plaintiff of the correction and notification (hereinafter “instant disposition”).

On December 26, 2013, the Plaintiff filed an objection, but was dismissed. On April 30, 2014, the Plaintiff filed an appeal but was dismissed.

[Ground of recognition] Evidence Nos. 1, 4, Eul Nos. 1 and 3, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion entered into a contract with E on May 11, 2005 to sell the instant sales right of KRW 38 million for the premium of KRW 38 million, and received down payment of KRW 38 million through F, an individual, among real estate (one million of which was paid to F as brokerage commission) through F.

According to the above contract, E did not pay the Plaintiff KRW 21890,000,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000

On August 2, 2005, the Plaintiff returned to C the right to sell the instant case in KRW 7 million.

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