Plaintiff (Attorney Kim Jae-soo, Counsel for the plaintiff-appellant)

Head of Suwon Tax Office

May 23, 2012

Suwon District Court Decision 201Guhap6586 Decided December 15, 2011

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The defendant's rejection of the application for rectification of transfer income tax belonging to the year 2007, which the plaintiff made on January 27, 2010, is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasons for this court's ruling are as follows: " May 11, 2007" shall be deemed to be " May 16, 2007"; the six 10,11th " received" shall be deemed to be "issued"; the six 10,11th "issued" shall be deemed to be "issued"; and the following shall be added to "7 th 3rd". The corresponding part shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act; the main sentence of Article 420 of the Civil Procedure Act.

【Until May 16, 2007, the Plaintiff and Nonparty 1 prepared a real estate sales contract and a promissory note No. 1 to secure the loan amount, and litigation was instituted in relation to the performance thereof, as alleged in the Defendant’s assertion, there was a dispute over the instant land due to Nonparty 1’s forced decision of commencement of compulsory sale of the said land, etc. around May 16, 2007, after the Plaintiff acquired the instant land, which was transferred on April 20, 2007. The Plaintiff paid KRW 180,000 to Nonparty 1 for settlement expenses and secured the ownership of the instant land by taking into account the circumstances alleged by the Defendant, even if considering the circumstances alleged by the Defendant, it is correct to deem that the Plaintiff’s payment to Nonparty 1 constitutes “the cost of settlement in order to directly secure the ownership of the instant land” under Article 163(3)2 of the former Enforcement Decree of the Income Tax Act.

The judgment of the first instance is justifiable. The defendant's appeal is dismissed.

Justices Kim Jong-ho (Presiding Justice)