Whether the effect of the act of transfer can be denied

As long as the real estate is sold by a compulsory auction pursuant to a certificate of recognition and recognition and its distribution is legally finalized, the validity of the act of transfer, which is the validity of the transfer of ownership of real estate pursuant to the procedure for compulsory auction established on the ground that the protocol of recognition and recognition has been revoked ex post facto.

Article 88 (Definition of Transfer) of Income Tax Act

All of the instant lawsuits are dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

가. 피고는 1999. 5. 13. 원고에게 ◯◯시 ◯◯동 산◯◯번지 임야 2,110㎡외 6필지에 대한 양도소득세 69,340,580원을 부과하는 처분을 하였다.

나. 피고는 1999. 6. 11. 원고에게 같은 동 산◯◯번지 임야 397㎡에 대한 양도소득세 3,251,390원 및 같은동 산◯◯번지 임야 112,265㎡에 대한 양도소득세 12,910,410원을 각 부과하는 처분을 하였다.

다. 피고는 2000. 1. 4. 원고에게 ◯◯시 ◯◯면 ◯◯리 산◯◯번지 임야 112,265㎡에 대한 양도소득세 954,610원 및 ◯◯시 ◯◯면 ◯◯번지 전 317㎡회 6필지 토지에 대한 양도소득세 2,040,480원을 각 부과하는 처분을 하였다.

Facts that there is no dispute (applicable to recognition), Gap evidence 1, Gap evidence 4-1, Eul evidence 1-7, the purport of the whole pleadings

2. Determination

A. Summary of the plaintiff's assertion

원고는, 이 사건 각 토지들은 집행력 있는 채무명의인 ◯◯지방법원 ◯◯지원94가 합5009 공사대금청구사건에 관한 1995. 10. 5.자 인낙조서에 의한 신청ㆍ진행된 강제경매철차에 의하여 경락이 이루어졌는데, 위 인낙조서가 2000. 2. 11.◯◯고등법원 98나8560호 판결에 의하여 취소되었고, 2000. 3. 4. 위 판결이 확정됨으로써 소급하여 이 사건 각 양도소득은 발생하지 않은 것으로 되므로 이 사건 각 양도소득세 부과처분은 위법하다고 주장한다.

B. Main Safety Judgment

(1) Article 56(2) of the Framework Act on National Taxes provides that an administrative litigation against an illegal taxation may not be filed without a request for review and a request for trial and a decision thereon.

(2) However, the plaintiff voluntarily acknowledged that the lawsuit in this case was brought without going through the preceding trial procedure, and the lawsuit in this case is unlawful as it is without going through the preceding trial procedure (In addition, even if the disposition in this case is lawful, even if there is any defect in the protocol of recognition and recognition, the validity of transfer of ownership of real estate pursuant to the procedure of compulsory auction established on the ground that the protocol of recognition and recognition is revoked ex post facto, as long as the real estate subject to compulsory auction continues to proceed without lawfully cancelling and suspending the procedure of compulsory auction and the distribution of dividends is completed, so long as the protocol of recognition and recognition becomes final and conclusive legally, the validity of transfer of ownership of real estate pursuant to the procedure of compulsory auction, i.e., the effect of transfer by compulsory auction cannot be denied. Thus, the plaintiff's above argument that the revocation of the protocol of recognition

3. Conclusion

Therefore, since the lawsuit of this case is all unlawful, it is decided to dismiss it as per Disposition.