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Reasons
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(영문) 춘천지방법원 2018.02.02 2016구합245
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. Facts of recognition;

A. On September 8, 1994, between the Plaintiff and B, the Plaintiff and B acquired land, including taxable objects, and between the Plaintiff and B, the Plaintiff and B, as well as the Plaintiff’s land and buildings owned by the Plaintiff and B, E, respectively, and the Fel in total, “the instant land and buildings”

(C) the land located in G and 13 lots, except G, in the case of the original State owned by G (hereinafter “the entire land of this case”).

B) In exchange for the instant Fel, C entered into a contract with the intent to acquire the secured debt of KRW 400 million and the lease deposit of KRW 95 million (hereinafter “instant exchange contract”).

(2) On January 17, 1995, C received the instant Fel and completed the registration of ownership transfer. On February 13, 1995, C took over the secured debt of the right to collateral security established in the instant Fel with exemption from liability. Accordingly, C completed the registration of change of the right to collateral security that changed the debtor to C on February 15, 1995.

3) On December 4, 1996, the Plaintiff and B completed the registration of ownership transfer with respect to the entire land of this case as 1/2 shares. (b) The Plaintiff and B concluded a sales contract with respect to the entire land of this case as KRW 3,580,00,000 on March 26, 2005; and KRW 300,000 among the down payment KRW 500,000,000 on March 28, 2005; KRW 200,000 on April 30, 2005; KRW 1.1 billion on May 30, 2005; and KRW 60,000 on June 30, 2005; and KRW 1,980,000 on June 30, 200 on June 30, 200, respectively.

(hereinafter “instant sales contract”). H paid to the Plaintiff and B KRW 30 million on March 28, 2005, KRW 200 million on May 2, 2005, respectively, as the down payment, and KRW 200 million on June 10, 2005 as the intermediate payment.

On March 28, 2005, the Plaintiff and B completed the registration of ownership transfer for the entire land of this case to H.

2. Since H failed to perform its obligation to pay part payments pursuant to the First Sales Contract, the instant First Sales Contract may be rescinded.

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