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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. D Co., Ltd., a sales contract for the instant land and ownership change 1) D, which is the wife on August 6, 2001, shall be deemed to have been 4,489 square meters prior to Jeju-si in the name of Jeju-si (hereinafter “instant land”).
(2) F, G, and H (hereinafter referred to as “F, etc.”) decided to purchase the instant C land from D on January 10, 2002 to KRW 135 million, and paid KRW 13 million as down payment to D.
3) The Plaintiff is referred to as the “Plaintiff, etc.” when the Plaintiff is in combination with I (former names: J) and K (hereinafter referred to as “C”).
In addition, around January 2002, F, etc. agreed to purchase the instant land and paid KRW 20 million in return for the transfer of the status of the purchaser of the instant land from F, etc. On March 6, 2002, as to the instant land, the transfer registration of ownership in the instant land was completed (i.e., purchase and sale as of February 4, 2002, KRW 130 million,65 million). Meanwhile, as to the instant land as of January 19, 2002, the sales contract was prepared with F, the purchaser, and the Plaintiff, and the purchaser, as of the instant land, KRW 260 million, as of March 6, 2002.
B. F is subject to imposition of capital gains tax on F and filing of a prior administrative litigation on F) F is also subject to imposition of capital gains tax on the instant land, and F is subject to imposition of capital gains tax on the instant land, as well as on the instant land.
In the process of selling L/C to I as the Plaintiff’s intermediary, from the Plaintiff’s owner M, F entered into a sales contract that the Plaintiff becomes the seller and sold the instant L/C to I for KRW 150 million, and I paid the said purchase price to the Plaintiff in full. F and the Plaintiff paid KRW 132 million out of the said purchase price to M and divided the remainder of KRW 18 million into brokerage commission or brokerage commission. However, around May 2007, the actual purchase price of the said land was KRW 260,000,000.