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(영문) 대구고등법원 2019.11.15 2018누4770
양도소득세부과처분취소
Text

1. The judgment of the court of first instance is modified as follows.

Of the instant lawsuit, the Defendant’s lawsuit was filed on August 1, 2016 with the Plaintiff on August 1, 2014.

Reasons

1. Details of the disposition;

A. The Plaintiff’s child-care center and playground acquisition 1) The Plaintiff’s child-care center and playground acquisition from B on December 4, 2000 (hereinafter “Cdong”) are limited to the Plaintiff’s racing Cdong from B on December 4,

(2) On December 13, 2005, the Plaintiff purchased each 1/2 share of 77 square meters from G and H on December 13, 2005, and installed and operated a playground at the same place.

(B) On April 28, 2008, the Plaintiff made an oral agreement to transfer the instant real estate to J and K (hereinafter referred to as “transferees”), and on April 28, 2008, received the down payment of KRW 140,000,000 as the down payment of KRW 140,000 on April 28, 2008, but there was a difference in the specific transfer amount, etc.

(3) On August 26, 2014, the Plaintiff asserted that the instant real estate and the right to operate a child care center were sold in KRW 1 billion, and the transferee decided to purchase the child care center and its operating right in KRW 700 million, and on September 2010, the Plaintiff asserted that the Plaintiff entered into a contract to purchase the playground in KRW 225 million by failing to force the Plaintiff (hereinafter “instant mediation”). Accordingly, on January 28, 2014, the transferee filed a lawsuit against the Plaintiff (2014Gahap123) claiming for the implementation of the procedures for the registration of ownership transfer (hereinafter “instant mediation”).

1. The transferee shall pay KRW 392,009,690 to the Plaintiff by September 30, 2014, and if it is not paid by the above deadline, the remainder shall be paid from the following day to the day of full payment.

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