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(영문) 인천지방법원 2017.09.08 2016구합54071
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Circumstances and basic facts of the disposition;

A. B Housing Association (hereinafter “Association”) is a regional housing association established around April 2002 for the purpose of constructing apartment houses in Mapo-gu Seoul Metropolitan Government Seoul Mapo-gu Seoul, and delegated all of its affairs related to the above projects to E Co., Ltd. on February 28, 2003, for which D is the representative director.

B. On June 30, 2003, the Mutual Association purchased from F the housing of 81 square meters and its ground (hereinafter “instant real estate”) from F in 156,000 won between F and F.

C. The Plaintiff and the Plaintiff’s dynamics of H are on the partnership.

According to the contract of sale and purchase as stated in paragraph (1), the union borrowed 16,000,000 won for the down payment to F, and the union failed to pay the remainder of 140,000,000 won to F, it makes a substitute payment. After succeeding the status of purchaser who the union had against F pursuant to the above contract of sale and purchase, the union completed the registration of ownership transfer based on sale and purchase of the instant real estate under H’s name.

In relation to the instant real estate, the sales contract of August 9, 2005, stating that “H sells the instant real estate to the partnership at KRW 180,00,000,000,” was drafted between the Plaintiff and H and the association, respectively, and the sales contract of September 20, 2005, stating that “H sells the instant real estate to the partnership at KRW 580,000,000, and at KRW 20,000,00,000, and at KRW 20,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000

E. A union shall enter 180,000,000 won on October 20, 2005.

Paragraph (1) holding a sales contract dated August 9, 2005 and completing the registration of ownership transfer in the name of the partnership with respect to the instant real estate. On the other hand, on October 28, 2005, the Plaintiff is under the sales contract of this case.

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