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Reasons
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(영문) 서울행정법원 2016.01.28 2014구단56096
양도소득세부과처분취소
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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On December 2, 2004, the Plaintiff: (a) on December 2, 2004, KRW 1,766 square meters of F forest land and KRW 1,766 square meters of G forest, and KRW 3,250 square meters of H forest under the Plaintiff’s name on December 2, 2004; (b) on December 2, 2004, the Plaintiff filed for registration of ownership transfer under the Plaintiff’s name (a total of KRW 9,758 square meters of forest land; hereinafter “instant land”); and (c) on August 27, 2012, the ownership transfer was registered under the Plaintiff’s name under the Plaintiff’s name (hereinafter “I”); and (d) on October 28, 2012 under the Plaintiff’s name on the grounds of sale as of August 17, 2012.

B. On May 20, 201, the instant land was registered with the Plaintiff A and Han Bank Co., Ltd. (hereinafter “I Bank”), each of the establishment registration (hereinafter “instant collateral security”) that constitutes the maximum debt amount of 1,680,000,000 won, and the maximum debt amount of 390,000,000 on August 26, 2011, and was cancelled on October 12, 2012.

C. Plaintiff A is the representative director of Plaintiff A, and Plaintiff B is the spouse of Plaintiff A and the auditor of Plaintiff I, and Plaintiff C is the agent of Plaintiff A and the internal director of Plaintiff I.

The Plaintiffs reported the transfer income tax calculated based on the transfer of the instant land to I (Plaintiff A 140,000,000,000 won, Plaintiff B 210,000,000 won, Plaintiff C58,000,000 won).

E. On September 16, 2013, the Defendant: (a) deemed the purchase price at the market price of the instant land when I transferred the instant land to J; and (b) notified the Plaintiffs of the correction (including Plaintiff A172,37,700, Plaintiff B258,119,870, Plaintiff C66,407,580, and additional tax as to the transfer of the instant land in accordance with the wrongful act and calculation clause, if the Plaintiffs transferred the instant land at a low price to I, a special-related corporation, and accordingly, (hereinafter “instant disposition”).

F. The Plaintiffs filed an appeal against the instant disposition, but the said claim was around June 12, 2014.

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