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(영문) 의정부지방법원 2018.05.08 2018구합12126
양도소득세경정거부처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

On May 23, 1968, the Plaintiff completed the marriage report with B, and B newly constructed a house (hereinafter “instant house”) on his own land in Gangdong-gu Seoul Metropolitan Government, Gangdong-gu, Seoul, with his own expense, and was approved for use on March 30, 1983, and completed the registration of ownership preservation in the parent D name on August 31, 1990.

On September 29, 1997, the Plaintiff acquired the E Apartment F Lake (hereinafter referred to as the “instant apartment”).

On the other hand, D died on October 24, 2005, and its heir was B, G, H, I, and J.

On July 7, 2010, the Plaintiff filed a divorce lawsuit against B (Korean Government District Court 2009Dhap3201). On July 7, 2010, the Plaintiff and B filed a divorce lawsuit against B, and “B and the Plaintiff are divorced, and B shall perform the procedure for ownership transfer registration based on the division of property on the instant housing site, etc. on July 7, 2010, and the Plaintiff shall complete the procedure for ownership transfer registration based on the division of property on the same day by acquiring the ownership of the instant housing.”

After that, B did not transfer the ownership of the instant house in the name of the deceased D to the Plaintiff, the Plaintiff filed a lawsuit against the deceased D’s heir claiming ownership transfer registration (Seoul Eastern District Court 2013Kadan639) regarding the instant house in subrogation of B, by claiming ownership transfer registration based on the division of property.

On October 14, 2013, the conciliation was concluded that “B, G, I, and J shall implement the procedure for the registration of ownership transfer based on the restoration of real name with respect to each of the respective shares of 1/5 of the instant housing to the Plaintiff.” On November 6, 2013, H confirmed a settlement recommendation decision with the purport that “H shall implement the procedure for the registration of ownership transfer based on the restoration of real name with respect to one-fifth share of the instant housing to the Plaintiff” (hereinafter “instant conciliation and settlement recommendation decision”), and the Plaintiff’s conciliation and settlement of the instant housing.

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