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(영문) 의정부지방법원 2019.04.25 2018구합13921
양도소득세부과처분무효
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. On October 20, 2003, the Plaintiff (former name B) completed the registration of ownership transfer on October 1, 2003 with respect to 3,871 square meters of land miscellaneous land in Gangdong-gu Seoul Metropolitan Government on the ground of sale on October 1, 2003. The above land is 1,257 square meters of land C miscellaneous land on June 3, 2004 (hereinafter “C land”).

(D) 1,025 square meters of D miscellaneous land (hereinafter “D land”).

(E) 1,025 square meters of E miscellaneous land (hereinafter “E land”).

(2) On July 2005, the Plaintiff completed the registration of ownership transfer on July 26, 2005 with respect to each of the instant lands on July 26, 2005, under title trust with G land C, D land, and E land (hereinafter collectively referred to as “each of the instant lands”), and completed the registration for each of the instant lands on July 8, 2005.

3) As to each of the instant lands thereafter, H, I, and J (hereinafter “H”) as follows:

The registration of transfer of ownership has been completed.

Sale on September 15, 2005, after the date of the transfer registration of the owner of an object C H on September 1, 2005, on November 20, 2005, J on November 20, 20, 2006, of Sale E-Sale on November 20, 2005, of land J on November 30, 2005

B. On May 27, 2006, the Plaintiff filed a transfer income tax report with G on May 27, 2006 that the Plaintiff transferred each of the instant land in KRW 418 million. 2) On December 2010 as a result of the investigation of the transfer income tax on G, the head of Gangseo-dong Tax Office sold each of the instant land in KRW 1.45 million to K as the Plaintiff, and the actual owner of each of the instant land sold it in KRW 1.6 billion to K, and the Plaintiff sold it in KRW 1.836 billion to H, etc., the Plaintiff’s tax office at the time of the Plaintiff’s tax office and the head of Gangnam-gu Tax Office, the competent tax office at the time of the Plaintiff’s tax office, respectively, notified the results of the investigation to H, etc. on February 2011.

3) On June 201, the head of Echeon Tax Office: (a) deemed that K, etc. conducted an investigation, and the Plaintiff sold the instant land to K with KRW 450 million; and (b) notified the Plaintiff of the transfer income tax of KRW 21,558,916 for the year 2005, on August 11, 201, the head of Echeon Tax Office corrected and notified the Plaintiff of the results of the investigation.

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