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(영문) 서울행정법원 2018.02.08 2017구합3885
취득세등의 징수처분 취소
Text

1. The main part of the lawsuit in this case shall be dismissed.

2. The plaintiff's conjunctive claim is dismissed.

3...

Reasons

1. Details of the disposition;

A. The deceased B (hereinafter “the deceased”) died on November 27, 2015. The deceased’s heir has wife C, children D, E, F, and G, and the Plaintiff is the wife of G.

B. ① On October 24, 1979, the ownership transfer registration was completed due to inheritance due to a division in consultation as of November 27, 2015 (hereinafter “instant land”) in the name of G and the Deceased on October 16, 1979, with respect to each of one-half shares in the Seocho-gu Seoul H-gu (hereinafter “instant land”). On January 20, 201, with respect to each of the shares in the name of G and the Deceased on the ground of sale as of October 16, 1979. ② On January 20, 2016, one-fourth shares in the deceased (one-eight shares in the above land) out of the shares in the above 1/2 shares in the name of the deceased (one-eight shares in the above land), the ownership transfer registration was completed due to the inheritance as of March 28, 2016, three shares in G and one-third shares in the above land, and the ownership transfer registration was completed in the name of the Plaintiff(one-one-one-one-one-one-one-one-one-one-one-one-one-one-one-one (27 shares).

C. ① On November 28, 198, with respect to each of the 1/2 shares in a building with 117.98 square meters of 117.98 square meters of 145.18 square meters of 2 or 5 stories of 5 stories neighborhood living facilities in the instant land, and 218.69 square meters of 2 or 218.69 square meters of land (hereinafter “instant building”), the registration of initial ownership was completed in the name of G and deceased, respectively. ② on January 20, 2016, shares in 1/4 (each of 1/8 shares in the instant building) among the shares in 1/2 owned by the deceased were registered under the name of D, E, F, or G, and the registration of ownership transfer was completed on the ground of inheritance due to an agreement division made on November 27, 2015, ③ the ownership transfer was completed on the remaining shares in the instant building owned by G/121/16 of G/16 of shares in each of G/12 or 1614.

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