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Reasons
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(영문) 전주지방법원 2018.02.07 2016구단612
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. On October 25, 1994, D, the former husband of the Plaintiff, completed the registration of ownership transfer on the grounds of sale on September 4, 1996, but E was sold in KRW 9,1580,000,000,000,000,000,000,000 won on June 21, 2001.

Since then, the registration of ownership transfer for each real estate of this case was completed on the same day F, the plaintiff's erroneous date, and on March 6, 2002, the registration of ownership transfer for sale was completed on February 25, 2002, and on September 9, 2002, the registration of ownership transfer for sale was completed on September 1, 2002.

On the other hand, on June 21, 2001, on each of the instant real property, the registration of creation of a mortgage by the National Agricultural Cooperative Federation with F and the maximum debt amount of KRW 87 million was completed on June 21, 2001.

(hereinafter “instant collateral security”). B.

On October 13, 2014, the Plaintiff sold each of the instant real estate to Jeollabuk-do after consultation with the purchase price of KRW 249,661,600, and the ownership transfer registration was completed on October 17, 2014.

C. The Plaintiff applied KRW 204,936,210 to the conversion price on the ground that it cannot be confirmed the actual transaction price at the time of acquiring each of the instant real estate, and reported and paid KRW 2,530,560 to the transfer income tax for December 31, 2014.

The Defendant: (a) deemed that G, a registered titleholder of each of the instant real estate, was the acquisition price, and notified the Plaintiff of the pre-assessment of taxation on April 21, 2015; (b) however, in the pre-assessment review claimed by the Plaintiff, F is a title trustee and the Plaintiff was the actual owner; (c) although the Plaintiff intended to transfer each of the instant real estate to G, the contract was rescinded; and (d) the Plaintiff was ultimately subject to an agreement on June 21, 2001.

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