(영문) 서울중앙지방법원 2016.06.16 2016가합160

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(영문) 서울중앙지방법원 2016.06.16 2016가합160

소유권이전등기말소 등

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1. The plaintiff's lawsuit against the defendant Republic of Korea and the defendant's senior superintendent of the tax office shall be dismissed in all.

2. The plaintiff's defendant B.

Reasons

1. Basic facts

A. On December 20, 198, the Plaintiff registered the ownership transfer of the real estate listed in the Attachment Nos. 1 and 2 List owned by the Plaintiff (hereinafter “real estate No. 1”) on December 20, 198.

(2) The Plaintiff completed the registration of ownership transfer in the name of the Plaintiff regarding the instant real estate No. 1 under the name of the Daegu District Court, Youngcheon District Court No. 4455, Feb. 15, 2007, the registration of ownership transfer was completed as to the instant real estate No. 1 under Defendant B’s name on June 5, 1990. (2) On July 15, 2005, the Plaintiff completed the registration of ownership transfer in the name of the Plaintiff regarding the real estate listed in Attachment No. 2 List No. 2 List No. 1 and 7.22/12 of the real estate listed in Claim No. 2 (hereinafter collectively referred to as “No. 2 real estate”).

After that, each registration of ownership transfer was completed on April 23, 2007 in the name of D on April 26, 2007 with respect to the second real estate of this case.

B. Around September 2014, the head of Jongno-gu Tax Office: (a) calculated the acquisition value of real estate No. 1 in this case as KRW 373,120; (b) the transfer value of real estate No. 2 in this case as KRW 200,000; and (c) calculated the acquisition value of real estate No. 1 in this case as KRW 373,120; and (d) calculated the acquisition value of real estate No. 2 in this case as KRW 101,354,00,00; and (e) determined the transfer value of real estate No. 2 in this case as KRW 36,740,60; and (e) determined the Plaintiff as KRW 33,173,90; and (e) notified the Plaintiff of the said amount as KRW 165,150; and (e) determined the transfer income tax amount as KRW 165,405,90; and (e) notified the said amount as KRW 1614,545,2015,2015.5.

3) Real estate listed in paragraphs 1 and 2 of the attached Table 3, owned by the Plaintiff (hereinafter referred to as “real estate”).

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