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Reasons
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(영문) 수원지방법원 2017.04.20 2016구합64938 (2)
양도소득세부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. Land acquisition and new construction 1) The Plaintiff on April 9, 2004 (hereinafter “Bri”) is called Pyeongtaek-si (hereinafter “Bri”)

C) The forest land is 8,926 square meters (hereinafter “instant land”).

(2) On July 15, 2009, the instant land was subject to registration conversion into C forest land 8,532 square meters. From around that time to February 19, 2010, following a land category change, etc. ① D factory site 3,953 square meters (hereinafter “one land after the instant subdivision”), ② E factory site 4,601 square meters (hereinafter “second land after the instant subdivision”), ③ F road 28 square meters divided into three lots of land.

3) At that time, the Plaintiff newly constructed two buildings on the first and second ground after the instant partition, respectively, for the purpose of manufacturing facilities. On May 24, 2010, the Plaintiff completed the registration of ownership preservation on the fourth building of the said building. (B) On April 2, 2010, the Plaintiff sold to G the first land and two buildings on the ground (hereinafter referred to as “first real estate”) after the instant partition, and completed the registration of ownership transfer on May 31, 2010 on the ground of the said sale.

2) On May 4, 2010, the Plaintiff: (a) after the instant partition to H on May 4, 2010, the land No. 2 and two buildings on the ground (hereinafter referred to as “instant real estate No. 2”).

(1) On May 28, 2010, the registration of ownership transfer was completed based on the above sale, but I was at the time the Plaintiff was represented by the Plaintiff at that time (hereinafter referred to as “instant transfer”).

(3) On July 31, 2010, the Plaintiff reported the transfer value of KRW 3,083,680,000, acquisition value of KRW 2,552,880,00, and necessary expenses at KRW 118,870,00 in relation to the transfer of this case to the Defendant.

4. On December 1, 2015, the Defendant calculated the transfer value of KRW 3,306,430,000 and the acquisition value of KRW 2,630,780,000 with respect to the transfer of this case, and thereafter the transfer income tax for the Plaintiff for the year 2010 shall be KRW 274,623,850.

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