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Reasons
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(영문) 부산지방법원 2017.02.10 2016구합24169
양도소득세등부과처분취소
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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. On November 1, 1984, the Plaintiff entered into a purchase promise with respect to the land of 3,064 square meters in the Gangseo-gu Busan Metropolitan City and 3,326 square meters in the land of 3,326 square meters in the land of 3,562 square meters in the land of 4,562 square meters in the land of 3,831 square meters in the land of G, and the land of 3,90 square meters in the land of 1,590 square meters in the land of 3,562 square meters in the Gangseo-gu Busan Metropolitan City (hereinafter “E-dong real estate”), and paid 5,00,000 won in the land of E-dong as the deposit deposit to B, and completed the registration of the right to claim the transfer of ownership on the same day.

B. On June 10, 2009, the Plaintiff prepared a written confirmation to B that “When acquiring the ownership of the above Edong and I real estate, B shall grant 300 square meters out of the E-dong real estate.”

C. On the other hand, B died on June 10, 2013. On the other hand, the Plaintiff filed a lawsuit (this Court Decision 2013Gahap46507, Oct. 31, 2013) against J and K, the inheritor of B, who is the Plaintiff, for the execution of the procedure for ownership transfer registration on the real estate of 3,3260 square meters in D, 3,326 square meters (hereinafter “instant real estate”), and completed the registration of ownership transfer on April 25, 2014.

On May 13, 2014, the Plaintiff transferred the instant real estate to the Korea Water Resources Corporation in KRW 2,173,009,140, and completed the registration of transfer of ownership on May 23, 2014 for the said real estate on May 13, 2014.

E. On July 17, 2014, the Plaintiff reported and paid KRW 57,694,048 to the Defendant, on the basis of the conversion acquisition value of the instant real estate as of June 10, 2009, with the acquisition value of KRW 1,914,747,40 as of June 10, 209.

F. On January 2, 2015, the Defendant deemed that the Plaintiff acquired the instant real estate at KRW 5 million against the Plaintiff on June 10, 2009.

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