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(영문) 서울행정법원 2018.09.13 2017구합60376
취득세부과처분취소
Text

1. All of the instant lawsuits are dismissed.

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

Reasons

1. Basic facts

A. The Plaintiff’s father, father E (hereinafter “the deceased”) was the Plaintiff’s member of the Defendant Union, as the owner of 201 among the two-story housing units on the above ground, located in the rearrangement zone of the B Housing Redevelopment Improvement Project (hereinafter “instant rearrangement project”) implemented by the Defendant Union (hereinafter “instant rearrangement project”).

B. On September 27, 2012, the Deceased entered into a contract for the supply of the instant apartment (sale price: KRW 392,835,00, equity amount: KRW 281,44,00, and share amount: KRW 111,391,00) with the Defendant Cooperative and the instant improvement project.

C. On December 12, 2014, the Plaintiff purchased the instant apartment from the Deceased for KRW 530,00,000,000, and the down payment of KRW 50,000,000 for the first intermediate payment of KRW 100,000 for the first intermediate payment of KRW 210,000 on December 26, 2014, the Plaintiff agreed to pay KRW 170,000 for the remainder payment of KRW 170,00 for the second intermediate payment of KRW 210,00 on January 27, 2015, and the instant apartment was completed on January 27, 2015.

On February 17, 2015, the Deceased reported the acquisition of the instant apartment on February 17, 2015, and was exempt from acquisition tax, etc. on the real estate acquired by redevelopment partners. On February 24, 2015, the Plaintiff reported and paid acquisition tax, etc. on the instant apartment to the head of Mapo-gu Office. The Deceased and the Plaintiff did not complete the registration of preservation of ownership on the instant apartment.

On the other hand, the deceased died on June 22, 2015. G, H, and the Plaintiff (hereinafter “instant inheritors”) inherited the deceased’s property. On August 25, 2015, the instant inheritors inherited the deceased’s property. On August 25, 2015, the instant inheritors agreed to the division of inherited property to “F, children, G, H, and the Plaintiff (hereinafter “instant inheritors”).” The instant inheritors inherited the G with the size of 439 square meters of I forest land in e.g., G, and J farm site 2,928 square meters, and H inherited property inheritance to “F, and the Plaintiff renounced inheritance.”

E. After the death of the deceased, the Plaintiff confirmed whether the Plaintiff succeeded to the Plaintiff’s membership from the deceased to the Plaintiff according to the above sales contract.

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