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Reasons
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(영문) 광주지방법원 2020.10.22 2020구합11022
양도소득세부과처분취소
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All of the instant lawsuits are dismissed.

Litigation costs shall be borne by the plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff, along with Nonparty B, owned 1/2 of the area of 1287.9 square meters in Jeonnam-gun, Chungcheongnam-do (hereinafter “instant land”). The Plaintiff and Nonparty B sold the instant land at KRW 2.5 billion to D Co., Ltd. (hereinafter “D”) on May 31, 2017, and completed the registration of ownership transfer on June 22, 2017.

B. Around October 2017, the Plaintiff reported the transfer income tax on the sale of the instant land to the Defendant. At that time, the Defendant imposed KRW 139,621,790 on the Plaintiff for the transfer income tax reverted to the year 2017.

(hereinafter “instant disposition”). C.

On June 15, 2018, the Plaintiff paid the Defendant KRW 10 million out of the above capital gains tax, and did not pay the remaining capital gains tax accordingly. As of March 5, 2020, additional dues KRW 39,832,030 (hereinafter “instant additional dues”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, 12 through 14 (including numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. The Plaintiff’s assertion rescinded the sales contract on the instant land on the ground that D had not paid the purchase price, and thus, the disposition of this case and the disposition of imposition of the additional dues pertaining thereto should be revoked. The Defendant shall refund KRW 10 million paid by the Plaintiff.

3. Attached statements to the relevant Acts and subordinate statutes;

4. Determination on the legitimacy of a lawsuit

A. The Defendant’s determination of capital gains tax on the Defendant’s main defense is a tax on the method of filing a return and is obligated to pay the tax amount with the return, which is fixed at the time of the taxpayer’s filing of the tax base and amount of tax. As such, the person liable for tax payment notifies to pay the same amount as the reported tax amount without any correction as to the reported matters

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