logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 의정부지방법원 2020.08.24 2019구단5869
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of disposition;

A. The Plaintiff purchased B Dae-si B, B, 190 square meters in the land transaction permission zone, C, 4,025 square meters (in March 3, 201, D forest land is subject to registration conversion with 3,806 square meters in D forest land on March 3, 201), E forest land 1,240 square meters (in September 24, 2008, F forest land is subject to registration conversion with 1,111 square meters in F forest land on September 24, 2008; hereinafter referred to as “instant land”) and completed the registration of ownership transfer on June 9, 2004 on the ground of sale as of June 8, 2004.

B. On October 22, 2004, G and H made a claim for ownership transfer registration of the instant land as the preserved right, and completed the execution on October 27, 2004 by receiving the provisional disposition order of prohibition of disposal as the High Government District Court 2004Kadan7574, which was revoked on February 6, 2006.

C. On February 3, 2006, the Plaintiff completed the registration of creation of a collateral of KRW 420 million, the maximum debt amount of KRW 140 million, and the establishment of a collateral of KRW 140 million with respect to the instant land (hereinafter “instant land”). On the same day, the Plaintiff completed the registration of creation of a collateral of KRW 1.5 billion with the debtor, the Plaintiff, the mortgagee, the mortgagee G, and the maximum debt amount of KRW 1.5 billion. On April 9, 2009, G voluntarily obtained a decision to commence the auction on the commencement of auction on April 2, 2009, but the auction procedure was dismissed on November 2.

L on the instant land due to sale on January 26, 2010

1. The registration of ownership transfer was made on June 28, 201, and thereafter, the decision of provisional seizure, the decision of compulsory commencement of sale, the provisional registration of right to claim ownership transfer, and the decision of voluntary commencement of auction, etc. was made on the following order: (a) the Plaintiff’s right to claim the cancellation of ownership transfer registration as preserved right; and (b) on September 4, 2014, upon receiving the decision of provisional disposition of prohibition of disposal (2012Kahap309), the registration was revoked simultaneously with the ownership transfer registration of the said L on September 4,

E. On September 18, 2014, M completed the registration of ownership transfer on November 25, 201, on the instant land by reason of sale on September 18, 2014.

(2) On February 2, 2015, the Plaintiff’s transfer value of KRW 1.5 billion and acquisition value of KRW 1.4 billion to the Defendant.

arrow