Daejeon District Court 2013Gudan425 ( December 06, 2013)

Cho High 2012 Before 4830 ( December 31, 2012)

(cite the judgment of the court of first instance) constitutes a transfer of real property, not a right to acquire real property, and thus constitutes an unregistered pre-sale.

As long as the Plaintiff continued to maintain the status of purchaser, this constitutes a transfer of real estate (unregistered resale) rather than a transfer of the right to acquire real estate.

2014Nu1040 Revocation of disposition of imposing capital gains tax

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Head of Busan District Tax Office

Daejeon District Court Decision 2013Gudan425 Decided December 6, 2013

March 20, 2014

April 3, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. On April 2, 2012, the defendant revoked the imposition of the capital gains tax of 000 won on the plaintiff on April 2, 201.

1. Quotation of judgment of the first instance;

This court's reasoning is as follows, and it is stated in the reasoning of the judgment of the court of first instance except for dismissal or addition of each corresponding part of the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

•On the 3rd page 18, 2003, 'Wron 1003, 'Wron 10 April 2003', 'Wron 21, 2003

G. Hahyeong L. L. L. L. L. L. L. L. L. L. L. L. L. L. L. L. L.

•The following shall be added between the 6th page 19 and the 19th page:

① When entering into a sales contract on the instant land with BB on June 3, 2003, the Plaintiff and AAA appears to have agreed between BB and BB to receive a loan on the instant land as collateral and to pay an intermediate payment directly to DD’s agent on behalf of the Plaintiff, and the Plaintiff and AA appears to have agreed to maintain the buyer’s status as the buyer. ② At the time when the Plaintiff succeeds to the buyer’s status of the instant land from ee,fff, the Plaintiff entered into a contract of succession with e, etc., to the effect that 1.9 billion won of the purchase price of the sales contract entered into between bB and cc as it is, but the Plaintiff entered into a separate contract of real estate sales with 2.6 billion won of the purchase price, ③ the Plaintiff and Aa agreed to receive 1.7 billion won of the intermediate payment from ccc’s agent on June 17, 2003, the Plaintiff agreed to receive 2ccc’s intermediate payment and the intermediate payment together with 2.

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so ordered.

The decision shall be rendered as above.