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(영문) 광주지방법원 2015.11.12 2015구합11721
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

Basic Facts

The Plaintiff, including the Plaintiff’s title trust and termination, purchased B forest land No. 21,421 square meters, C forest land No. 4,661 square meters, and D forest land No. 793 square meters (hereinafter “previous real estate”), and entrusted each of the above land in the name of E in the name of a religious cause, in around 1960.

(hereinafter “instant title trust act.” Since then, the Plaintiff requested E to cancel the title trust and transfer the title of each previous real estate, but the Plaintiff refused it, upon the resolution of the clan made on March 20, 1994, paid rice and KRW 80,000 won to E, and on June 10, 1994, on the ground of sale and purchase as to the above B forest land on October 30, 1974, on the ground of sale and purchase as to the above C forest land on October 20, 1978, and on the ground of the above D forest land on November 25, 1978, the registration of ownership transfer is completed in accordance with the Act on Special Measures for the Transfer of Real Estate Ownership (Act No. 4502) on November 25, 1978.

(2) The instant return act was divided into 25,330 square meters of F forest and 25,330 square meters of F forest and 25,330 square meters on June 26, 2012, following the procedures for the registration conversion on May 21, 2012, the merger of the previous real estate and the division thereof, and the said C forest and 200 square meters of forest and 25,330 square meters of F forest and 25,330 square meters, G forest and 330 square meters, G forest and 3,636 square meters, H forest and 4,298 square meters, I forest and 4,298 square meters of forest and 4,298 square meters, J forest and 3,636 square meters, K forest and 2,84 square meters, L forest and 950 square meters.

The said D Forest was divided into the area correction on June 25, 2012, and the area correction on June 26, 2012, and the area was 557 square meters in M forest at the time of inn water, following the registration conversion procedure, and was divided into 278 square meters in M forest and 279 square meters in June 26, 2012.

(B) The Plaintiff, who was finally divided into each of the instant real estates, shall not be deemed to have any of the following grounds: (a) each of the instant real estates was finally divided into each of the instant real estates; (b) on May 21, 2012, B, 2012, B, 25,330 square meters of forest land No. 557 square meters of forest land No. 25,330 square meters of registration conversion forest F, 25,330 square meters on June 26, 2012; and (c) on June 26, 2012, each of the instant real estate B, 4,628 square meters of forest land C, 4,636 square meters of forest land No. 4,636 square meters of forest land No. 557 square meters of forest land No. 5577 square meters of forest land No. 5577, Jun. 26, 2012.

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