logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 수원지방법원 2016.11.18 2015구단1216
양도소득세부과처분취소
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 May 4, 2004, the Plaintiff owned 9,311 square meters of a total of 12 parcels, such as Gyeonggi-gun B or C, and D roads (hereinafter “12 parcels”), and transferred them to E and 12 others on May 4, 2004.

B. As to this, the Plaintiff reported and paid the transfer income tax with the transfer value of the instant land KRW 50 million. On April 28, 2013, the Defendant confirmed that the actual transfer value of the instant land was KRW 800 million, and issued the instant disposition on September 12, 2014, imposing capital gains tax of KRW 263,133,770 (including additional tax) on the Plaintiff on September 12, 2014.

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on November 18, 2014, but was dismissed on March 16, 2015.

[Reasons for Recognition] Evidence No. 2-1, Evidence No. 2-1, Evidence No. 1, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The actual value of the Plaintiff’s alleged transfer of the instant land to E, etc. is KRW 550 million.

B. According to the overall purport of Gap evidence Nos. 2, 5, 6 and Eul evidence Nos. 2 (the plaintiff alleged to the effect that the part of the plaintiff's seal was forged, but the plaintiff's name may be presumed to have been recorded with the plaintiff's seal, and the authenticity of the document is presumed to have been formed as a whole, as the plaintiff's name was based on the witness F, G's testimony and the whole purport of oral argument, witness F, testimony and arguments, the plaintiff transferred the land to 12 and around May 4, 2004 to 80 million won, and 70 million won as down payment through H and E through 12 and 12, and 250 million won as down payment through F on June 4, 2004, 30 billion won to 1.4 billion won to 3.4 billion won to 3.4 billion won to be paid as an intermediate payment, and 1.4 billion won to 3 billion won to 1.4 billion won to 2.4 billion won to 3 billion won, respectively.

arrow