No land does not fall under the pre-sale of land.

Since it cannot be recognized that the purchaser of land resells the land without registering the acquisition, the disposition imposing the transfer income tax of this case is unlawful.

Article 104 (1) of the former Income Tax Act

2013Gudan52134 Revocation of Disposition of Imposing capital gains tax

Yellow AA

Head of Seocho Tax Office

January 13, 2014

January 23, 2014

1. The disposition of imposition by the Defendant on November 3, 201 against the Plaintiff for the capital gains tax of the year 2002 shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Details of disposition;

"A. The ownership transfer registration was made on August 2, 2002 in the name of the clan 236-1 m2, 123 m2, 238-1 m2, 1,053 m2 (hereinafter "second land"), 6-29 m29 m20 m2 (hereinafter "third land"). The ownership of a clan, the ownership of which was transferred in the name of BBCBCBS Association (hereinafter "J") on July 1, 2002. The ownership transfer registration was made on August 2, 2002 for the second land; (b) on November 3, 201, the defendant purchased the total 1,2 and3 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m20 m2.

Facts that there is no dispute over the basis of recognition, Gap evidence 6 through 8 (including paper numbers, hereinafter the same shall apply), Eul evidence 1 through 5, the purport of the whole pleadings

2. Whether the disposition is lawful;

(a) Article 94(1) of the Income Tax Act provides that "any income accruing from the transfer of land or buildings generated during the pertinent year"

Article 104 provides that "income accruing from the transfer of the right to acquire real estate shall be subject to taxation of capital gains, and Article 104 provides that "The unregistered transferred assets refer to the transfer of assets by a person who acquires each of the above assets without registering the acquisition of such assets," and Article 104 provides that "The unregistered transferred assets are transferred without registering the acquisition of such assets."

(1) The tax authority bears the burden of proof as to the legality of disposition and the existence of taxation requirements in the administrative disposition seeking revocation on the grounds of illegality of taxation disposition. We examine whether the Plaintiff purchased the second land from a clan and sold the unregistered land to the competentCC.

(2) In addition to the testimonys of Gap evidence Nos. 1 through 5, Eul evidence Nos. 6 through 8, witnesses Doddd, E-E, and the ACC’s testimony, the following facts are acknowledged.

(A) On March 20, 2002, the Plaintiff: (a) purchased the third land from a clan in the purchase price for the purchase price of the third land; (b) paid the down payment to the members of the OOO; and (c) paid the intermediate payment to the Plaintiff in lieu of the construction of the building and the provision of the same to the clan; and (d) made a special agreement that the Plaintiff has all rights, such as the sale, lease, loan, etc. of each of the above lands after the purchase contract, and that the clan shall settle issues, such as the reorganization of

(B) On May 2, 2002, the Plaintiff: (a) sold land No. 2 in the purchase price to KOCC; and (b) immediately received OOOO members as down payment; (b) received intermediate payment by May 28, 2002; and (c) the remainder OO members received each payment until June 10, 2002; and (b) purchased and sold it to KOF owned by a clan and KimF; and (c) provided documents related to the transfer of ownership until the payment deadline for intermediate payment by the deadline for the intermediate payment, the Plaintiff agreed to terminate the contract and compensate the KCC for the double payment of down payment.

(C) The Plaintiff failed to obtain ownership of the land Nos. 1, 2, and 3 from a clan within the agreed period, and notified the cancellation of the sales contract to a clan by content-certified mail on June 12, 2002, and demanded to compensate for the down payment and construction design expenses.

(D) As to each sales contract set forth in paragraphs (a) and (b) above, the president JeongG, the representative of a clan, was present at each conclusion site of contracts and participated in the seller's agent. Since the Plaintiff received down payment OOOOO, the competentCC demanded that the Plaintiff continue to perform the contract after delayed the implementation of the contract under the agreement, such as the reorganization of ownership, etc., and on August 2, 2002, the OOOOOOO members were transferred to the clan and the OOOOO members out of the remainder of the payment under the direction of the EOOE, and the Plaintiff transferred the OOOOOO members to Kim H who have claims to the clan as the fraud of the EE, paid all of the OOOO members for the remainder of payment, received a receipt in the name of the Plaintiff, and completed the registration of ownership transfer for the land 2.

(3) Following circumstances based on the above recognition: ① the principal agent in charge of each procedure appears to be a clan in the process of selling the land 2 to the competentCC or settling the price thereof; ③ it is difficult to find out that the Plaintiff did not have concluded a sales contract for the land 1, 2, and 3 directly with the Plaintiff and did not enter into a contract for the same; ② the Plaintiff sent to the clan mail indicating the cancellation of the sales contract and the payment for the construction design expenses as soon as the implementation of the sales contract for the land 1, 2, and 3 has been delayed; ③ it is impossible to find out the circumstances that the Plaintiff was directly involved in the receipt of the remainder of the sales contract for the land 2, including the fact that the Plaintiff did not return the down payment to the previous 2,000,0000 won paid to the 2,0000,0000 won paid to the Plaintiff from the 2,000,0000 won, and the Plaintiff did not return the down payment to the 2,000,002,000

3. Conclusion

A claim shall be accepted on the basis of the reasons therefor.