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(영문) 서울행정법원 2016.08.26 2016구합3918
양도소득세부과처분취소등
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is the owner of Gangseo-gu Seoul Special Metropolitan City E A forest E, 67,041 square meters, F forest 73,981 square meters, G forest 61,223 square meters, H forest 1,289 square meters, I large 476 square meters, J large 324 square meters (hereinafter “instant land”).

B. On June 15, 1982, K filed a provisional registration of the right to file a claim for ownership transfer registration on the ground of a pre-sale on June 3, 1982 as the Youngcheon District Court’s receipt of monthly support for the instant land by Youngcheon District Court (2753), and on September 12, 1991, K completed the registration of ownership transfer on the ground of a final and conclusive judgment of the Seoul District Court ordering the registration of ownership transfer registration on November 22, 1982, which was issued on the ground of the completion of a pre-sale agreement.

C. On March 2, 1997, the director of the Seodaemun Tax Office decided and notified the Plaintiff of KRW 14,340,860 of the transfer income tax reverted to the transfer of the instant land in 191.

On November 3, 1997, on the part of the Plaintiff, the head of Seodaemun District Tax Office completed each attachment registration under the title of 8531 on the receipt of monthly support from the Yancheon District Court on the size of 357 square meters and the size of 1,210 square meters, which was owned by the Plaintiff on November 3, 1997. On October 26, 1998, on the size of 2,450 square meters owned by the Plaintiff, the head of Seodaemun District Tax Office completed attachment registration under the title of 8126 on the receipt of monthly support from the Ycheon District Court.

On June 1, 1997, the head of Seodaemun-gu Seoul Metropolitan Government decided and notified the Plaintiff of KRW 1,075,560 of resident tax.

On August 1, 1998, the head of Seodaemun-gu Seoul Metropolitan Government, the Plaintiff did not pay this, and the head of Seodaemun-gu, Seoul Metropolitan Government completed the attachment registration with the head of 5856 on the size of 357 square meters, which was owned by the Plaintiff, under the receipt of the Youngcheon District Court

[Ground of recognition] Facts without dispute, Gap evidence 2-1 to 9, Gap evidence 10, Eul evidence 1, 2-B, Eul evidence 1 and 2, and the purport of the whole pleadings

2. The principal registration based on the provisional registration of the Plaintiff’s assertion K is a registration to be null and void or revoked as a registration of ownership transfer without fulfilling the conditions.

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