logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 수원지방법원 2014.12.17 2013구단2369
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff and the former husband B (hereinafter collectively referred to as “Plaintiff, etc.”) have completed the registration of transfer of ownership on October 28, 1988, the receipt of No. 37598, and October 16, 198, with respect to the share of 1/2 of the Plaintiff (the sum of the share of 1/2 of the Plaintiff’s each of the above four parcels of land plus 1/2 of the said four parcels of land) D, E, F, and G (the sum of the share of 1/2 of the Plaintiff’s each of the above four parcels of land) in Seoan-gu, Seoan-gu, Seoan-si, Seoul (hereinafter referred to as “Yan-gu, etc.”).

B. On April 5, 1992, the Plaintiff et al. completed the registration of transfer of each share on the ground of an agreement on the acquisition of public land on December 30, 1991, as the receipt No. 7918 of April 5, 1992, with respect to F and G 344/347 out of 347/694 of the 694 of the 694 shares of the Plaintiff, the Plaintiff et al. (Korea) and others completed the registration of transfer of each share on the ground of an agreement on the acquisition of public land.

C. The Plaintiff et al. completed the registration of transfer of ownership of each share on September 18, 2008, No. 86642, Nov. 10, 2006, with respect to each one-half share of F and G 606/694, respectively, to H.

Plaintiff

On November 30, 2009, No. 10381, which was received on Nov. 30, 2009, the transfer registration of co-owners' shares was completed on March 12, 2004 with respect to D and E's one-half shares.

E. On March 12, 2004, the Defendant: (a) deemed that the Plaintiff transferred the instant real estate from the Plaintiff on the instant real estate to the H and one other (hereinafter “instant transfer”); and (b) on December 1, 201, imposed a disposition of imposition of KRW 120,420,850 (the final tax amount of KRW 95,216,936, additional tax of KRW 9,521,693, and additional tax of KRW 15,682,29,29) for the transfer income tax for the year 2004 on the Plaintiff (hereinafter “instant disposition”).

F. The defendant of this case.

arrow