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Reasons
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(영문) 울산지방법원 2017.02.09 2015구합5911
양도소득세부과처분취소
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1. The plaintiff's claim is dismissed.

2. Of the costs of lawsuit, the part resulting from the participation shall be borne by the Intervenor.

Reasons

1. Details of the disposition;

A. The Plaintiff is a deceased’s son (the deceased on February 22, 2012, hereinafter “the deceased”) and E is a deceased’s child of the net F (the deceased on September 18, 2006) who is the deceased’s spouse. The deceased and E are “a person with a special relationship” under Article 98(1)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23588, Feb. 2, 2012; hereinafter “former Enforcement Decree of the Income Tax Act”).

In addition, the Plaintiff’s Intervenor B corporation (hereinafter “participating corporation”) is a corporation that engages in the business of filing a tax return, filing a tax application, and filing a claim by proxy, and the Plaintiff’s Intervenor C (hereinafter “ Intervenor C”) is a certified tax accountant as the representative director of the Intervenor corporation.

B. On September 29, 201, the Deceased sold to E all the property inherited (hereinafter “instant property”) to the networkF (hereinafter “the instant sales”) and drafted a written agreement with the following contents (hereinafter “instant agreement”).

Agreements

1. The Deceased shall sell to E all of the inherited property inherited to the net F.

2. The calculation of the total purchase price shall be one-half of the total amount appraised and assessed as two certified public appraisers.

3. The payment of the price shall be made by paying KRW 1,700,000,000 when receiving the compensation for G general industrial complex of E, and the balance of the appraised amount shall be paid KRW 10,000,000 per month until the time of death.

4. To delegate all rights to the entire inherited property of the deceased to E after the preparation of a written agreement by the time of transfer of ownership.

C. Sales proceeds calculated by taking an arithmetic mean of the appraisal results of two appraisers on the instant property according to the instant agreement and the contents of the instant property are as follows.

Of the H land in Ulsan-gu 1, Ulsan-gu, 2/5 shares in 3/7 shares in 2/5 shares in 163,700,000 of 2/5 shares in 163,70,000 of 2/5 shares in 2/5 shares in 3/7 shares in 2/5 shares in 2/5 shares in 3/7 shares in 2/5 shares in 2/5 shares in 2/5 shares in

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