beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. The Plaintiff between the Plaintiff and C was expected to sell the said migrants’ housing site according to the E-district project implemented by the Korea Land and Housing Corporation as a person who was the owner of the said D’s housing site at Hanam-si, and the Plaintiff, on June 24, 201, entered into an agreement with C on June 24, 201, that the Plaintiff sold the said migrants’ housing site to C at KRW 110 million, and the change of ownership is made to a person designated by C or C, and the transfer income tax that may be imposed on the Plaintiff as a result of the said sale (hereinafter “instant agreement”).
B. Around December 18, 2013, the Plaintiff entered into a sales contract with the Korea Land and Housing Corporation to sell and purchase a site of 264 square meters for a single house (hereinafter “instant land”) at KRW 578,220,000, for the combined use of a F store (hereinafter “instant land”).
(2) On June 17, 2014, pursuant to the instant agreement, the Plaintiff entered into a contract with the Defendant, who is the spouse of C, to sell the right under the said contract at premium of KRW 30 million (including KRW 57,822,00,000, the purchase price of KRW 87,822,000, including the down payment under the said contract) on May 16, 2014, under which the Plaintiff entered into a contract for sale of the right to sell the unsettled Housing Site as of May 16, 2014 and to succeed to the right and duty under the said contract between the Defendant and the Korea Land and Housing Corporation.
C. After completing the registration of ownership transfer and the construction of a new building under the name of the defendant, the defendant completed the registration of ownership transfer on the instant land in his/her name, and newly constructed a reinforced concrete structure, a sloping roof, a multi-family house and a neighborhood living facility on the said land, and completed the registration of ownership preservation in his/her name on October 18, 2016.
The director of the Gyeonggi Mine District Tax Office, the tax office imposing capital gains tax on the Plaintiff, on January 8, 2018, and the Plaintiff’s housing site for the migrants.