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(영문) 수원지방법원 2015.11.04 2014구합58427
양도소득세부과처분취소
Text

1. The Defendant’s disposition imposing capital gains tax of KRW 69,553,790 on the Plaintiff on September 1, 2013 shall be revoked.

2...

Reasons

1. Details of the disposition;

A. B, as his child, son and girls C, son and girls D (Death on February 27, 1991, and son and girls E, F, G, H, I), and deceased on April 4, 2002.

B. Meanwhile, B owned each real estate listed in the separate sheet (each of the real estate listed in the separate sheet Nos. 1 through 3 among them, referred to as “K real estate of this case”), but between October 11, 2001 and November 8, 2001, which was prior to the death, the transfer registration of ownership in the name of C and his/her spouse was completed as follows with respect to each of the real estate or a part thereof stated in the separate sheet.

The real estate listed in the column 4 of the attached list and the real estate listed in the column 5, 6, 7, 8, and 9: Each real estate listed in the table 5, 6, 7, 8, and 9 of shares in C, and each of the real estate listed in the table 10, 12, and 13 of the entire shares in C: C 1/3 shares and L 2/3 shares.

C. On July 18, 2002, the Plaintiff filed a lawsuit against C and L with the Seoul Central District Court Decision 2002Da194481, which sought the return of legal reserve of inheritance as to each real estate listed in the separate sheet. In the lawsuit, around April 2005, the decision of recommending settlement was finalized with the purport that “C and L shall implement the procedure for the registration of ownership transfer for one-eight share of each real estate listed in the separate sheet to the Plaintiff for the return of legal reserve of inheritance.” Accordingly, the Plaintiff completed the registration of ownership transfer for one-eight share of each real estate listed in the separate sheet.

(hereinafter referred to as “this lawsuit”) d. the first lawsuit

However, unlike the Plaintiff simply sought the return of legal reserve against C and L as above, the other co-inheritorsJ stated in the separate list against C and L by asserting that the other co-inheritorsJ completed the registration of transfer of ownership by forging the donation contract in the name of Suwon District Court 2002Gadan24736 as of October 9, 2002, E, F, G, H, and I, a damp inheritor, as of Sungwon District Court 2002Gadan24743 as of Sungwon-nam Branch 2002Gadan24743.

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