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1. The part of the conjunctive claim in the plaintiff B's lawsuit is dismissed.
2. Plaintiff A’s primary and conjunctive claims, and Plaintiff B.
Reasons
1. Details of the disposition;
A. On August 10, 2005, C donated 5,952 square meters of the land transaction permission zone (hereinafter “instant real estate”) to the Plaintiffs and four persons, who are related parties under Article 101(4) of the former Income Tax Act (amended by Act No. 8435, May 17, 2007; hereinafter the same).
B. The plaintiffs and four other parties concluded a sales contract with E on Sep. 8, 2006 for the instant real estate, and obtained permission for the diversion of farmland and permission for land transaction from E on Feb. 21, 2007, and completed the registration of ownership transfer to E and one other on Mar. 6, 2007.
C. However, C reported and paid 97,607,270 won (50,000,000,000,000 as claimed as the actual transaction value, and 40% of the tax rate on October 30, 2006) of the transfer income tax for the year 2006 following the transfer of the instant real property at the competent tax office on December 20, 2006 under the premise that C is himself/herself.
However, as a result of conducting a tax investigation of capital gains tax on the plaintiffs and four other persons around March 2015, the defendant: (a) on May 21, 2015, on the premise that the taxpayer following the transfer of the real estate of this case is the plaintiffs and four other persons; and (b) on May 28, 2015, on May 28, 2015, the defendant issued a separate notice of decision on the transfer value (including KRW 90,705,142, and KRW 35,270,426, and KRW 550,00,000, and KRW 60,000 on the actual transaction value; and (c) on the premise that the real estate of this case is a non-business land, each of the instant dispositions with respect to the plaintiff Eul, including the instant Disposition No. 1, and the instant Disposition No. 2, and each of the instant dispositions with respect to the plaintiff (hereinafter referred to as "each of the instant dispositions").
E. On August 18, 2015, Plaintiff A filed a request for a trial with the Tax Tribunal on September 21, 2015, respectively, on the instant Disposition No. 1, and on August 21, 2015, Plaintiff B filed a request for a trial with the Tax Tribunal. However, the Tax Tribunal on January 27, 2016.