Revocation of imposition of transfer income tax or gift tax;

Since clans cannot be viewed as organizations deemed corporations under the Framework Act on National Taxes, the disposition of this case is unlawful since they do not fall under one taxable person.

QQQ

Income Tax was imposed on the subsidiary Association and gift tax was imposed on bB, etc. respectively (hereinafter referred to as "the gift tax").

The disposition of this case is referred to as the "disposition".

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 8, the purport of the whole pleadings

2. Relevant statutes;

Attached Form 3 is as shown in the relevant statutes.

3. Whether the instant disposition is lawful

A. Facts of recognition

1) The forest of this case and the farmland of this case w, o, yo, x, zzz, u

land under the name of any heat,uw, or registered as a joint owner, and around 1980 Tt and Hands

The registration of ownership preservation was completed in the name of a rooftop. The farmland of this case was x in the name of x on May 17, 1913.

It is the land identified as the land.

2) The plaintiff sji who resides in the red area among the subsequent descendants of the www.

§ 12(a)(a)(17)(6),7 and8(8)(a)(12)(3)(a)(17)(3)(3)(1

The management is an organization established on February 21, 1981. The plaintiff's relatives association is now now since its establishment.

number of its members shall be 12 (one person with representative nature, such as the master, among descendants of the first member);

The general and special meetings have been maintained as well, and the general and general meetings have been consisting of only members.

The rules of the branch association stipulate the forest land of this case and the farmland of this case as the text property.

3) Seven persons, such as u, etc. (x, zzz, zz, and u fever, a titleholder), are seven descendants on March 23, 200.

nn et al. 16 persons (www, oo and yy descendants) of this case and 1 of this case

In the case of filing a lawsuit for the registration of ownership transfer with respect to farmland, the Daejeon District Court of Hongsung Branch 200 Ghana

2061, Tt and iuy completed registration of initial ownership by means of false guarantees and certificates

Hatt and iuy died, the cause of the claim that 16 persons, such as Nn, completed the inheritance registration.

c) In the proceedings, 16 October 16, 2001, nnn et al., the legal agreement between the plaintiff Jong-dong Council.

A judicial compromise has been established to complete the registration of ownership transfer based on the reason of this case.

Forest land is forest land registration No. 16 Oct. 16, 2001 and registration of ownership transfer is e, according to the above judicial compromise.

was changed.

4) The farmland of this case 1 is farmland and can be registered for the transfer of ownership in the future of the Plaintiff-Appellee.

15 persons, such as rrr, etc., re-ownership on April 16, 2002 against 13 persons, including Nnn, etc.

A lawsuit demanding cancellation of registration before the Daejeon District Court (Sksung Branch Court Decision 2002Kadan3105) and section of the lawsuit

From the vehicle to June 17, 2004, 13 others, including Nnn, etc., shall own the ownership of the land of this case to the Jong-dong Council.

(2) If registration is possible in the name of r, the real estate for which the registration of transfer is to be made under the name of r and the name of r is to be registered under the name of r;

The procedure for the registration of ownership transfer is implemented in the name of the family council."

5) On April 12, 2007, Plaintiff hh and k pursuant to the Act on Special Measures for the Registration of Real Estate on April 12, 2007

In the future, registration of preservation of ownership has been completed.

6) On March 23, 2011, the farmland of this case 1 in the future breq and plaintiffs bret, hhh, bb.

전등기가 마쳐졌고, 2013. 10. 31. 증여를 원인으로 wer(원고 종친회 전 회장 쇽의 아들) 앞으로 1/5 지분이전등기가 마쳐졌다.

7) The registrants of each of the instant lands sold each of the instant lands to Piy on February 23, 2016, as described in Paragraph (a) above 1.a., and the ownership transfer registration on March 30, 2016.

B. The Plaintiff-Appellant sold each of the instant land on April 16, 2016, and May 14, 2016.

Resolution was adopted, and on May 30, 2016, the sale price of KRW 900 million was KRW 25 million in the real estate brokerage cost.

to 12 members, the remaining amount of KRW 875 billion shall be deposited in 50 million, and the remaining amount shall be transferred in 12 members.

A resolution was made to create and operate the income tax fund.

8) On April 19, 2016, Plaintiff-Appellee paid KRW 50 million to Plaintiff BB, etc., and Plaintiff-Appellee paid KRW 50 million; and

From May 29, 2016 and May 30, 2016 to 19.5 million won (in consideration of the degree of contribution, etc., the determination shall be made in consideration of the degree of contribution, etc.)

was determined and paid.

[Reasons for Recognition] Unsatisfy, Gap 9 to 16 evidence, Eul 2 to 5 evidence, before pleadings

The purpose of body

B. Defendant’s assertion and judgment

1) The defendant's assertion

The clan is within its own meaning of clans. Each land of this case shall be the clans association.

land under title trust in the name of Tt and iuy, or its successors, through legal agreement

land to be donated to the clan Doctrine. The actual owner of each land in this case shall be deemed the Plaintiff.

As the Plaintiff-Appellee transferred each of the instant land, the liability to pay capital gains tax is final and conclusive, and the Plaintiff-Appellee transferred each of the instant land.

The plaintiff is the relatives' association.

2) Determination

A) In light of the above facts, it cannot be viewed as a clan with an inherent meaning of the Plaintiff’s clan; and

12 persons, such as Ppoi, etc., established to manage the real estate stipulated in the rules of the closed meeting of the Plaintiff.

may be regarded as a voluntary organization.

B) The purpose of the establishment of the Plaintiff Religious Association as seen earlier, the composition and number of its members, the forest of this case, and the 1 farm;

(2) The details of the disposition of each of the lands of this case and the details of distribution of the proceeds of the sale

B. In full view of this case’s land’s each land’s assessment title, the descendants are Plaintiff C, under mutual agreement.

The Council transferred the ownership of each land of this case to the Plaintiff-friendly Association and had the Plaintiff-friendly Association manage it.

J. M.C. (Registration in the name of Plaintiff Hhh, etc. as to the farmland of this case 1 and 2) shall be deemed to have been made in the future of Plaintiff Hh

As such, each of the instant lands can be deemed to have been held in title trust because it is difficult to file for registration thereof.

It shall be deemed that the clan Association actually owns each of the lands of this case (Plaintiff BB, etc.)

The plaintiffs' assertion that joint ownership is not acceptable.

C) However, as seen earlier, the Plaintiff-Friendly Association maintained the number of its members as 12.

The resolution of the plaintiff's clan was made by a resolution of only the members, and the plaintiff's clan.

The forest land of this case and the sale price of farmland of this case are not owned, and the plaintiff bb, etc. as members are the same as the members.

10,000,000 won to five million, by resolution of the Council of the plaintiff's clans in the case of the president and the secretary-general

Comprehensively taking into account the fact that each of the instant lands was paid, it is substantially smuggling

for the protection of graves of 6,7, and8 of the 17-year old grandchildren, which are owned by them, for the protection of those graves

12 members who are members of a disposition, use, profit, etc. shall be equally involved in such disposition, use, etc. and bear profits and expenses.

in this respect, the plaintiff's clans Association may be deemed to have been operated in the form of such act, and in this respect the Enforcement Decree

The method of distributing profits or the ratio of distributing profits between the members under subparagraph 1 of Article 3-2 shall be determined.

(b) it is confirmed that the profit is actually distributed, and accordingly, it constitutes a class member.

It seems that the Defendant should impose tax on each land of this case. Unlike this, the Defendant’s branch of the Plaintiff Association

The instant disposition based on the premise that a taxpayer of capital gains tax is liable is unlawful.

4. Conclusion

It is so decided as per Disposition by the assent of all participating Justices on the ground that the plaintiffs' claims are reasonable.

Article 39 of the Framework Act on National Taxes

Seoul Administrative Court 2017-Gu Partnership-68295 ( November 17, 2017)

a) the Director of the Tax Office

November 3, 2017

November 17, 2017

1. Details of the disposition;

A. The forest of this case (hereinafter “the forest of this case”) was registered in the name of the Plaintiff Aaaa and the family-friendly association (hereinafter “Plaintiff”) and the name of the Plaintiff Aaa and the family-friendly association (hereinafter “Plaintiff-friendly association”). The BB Ri 360-1 and the 460 square meters prior to 357-1 and the 355-1 and the 2,380 square meters prior to 355-1 and the 380 square meters prior to 355-1, the same year;

The plaintiff 354-5 704 m204 m20,000 per the same Ri (hereinafter referred to as the "one farmland of this case") is the plaintiff

bbb, ccc, dd and ee, fff, registered in the name of the Republic of Korea and the Republic of Chungcheongnam Hong-Eup

L/L 360 754 m20 m2 (hereinafter referred to as “the instant 2 farmland”) (hereinafter referred to as “the instant forest land, 1 farmland, and 2 farmland”).

In the aggregate, "each land of this case" was registered in the name of the plaintiff Hhh and Kh.

Each land of this case is owned in ccc future on the ground of sale as of February 23, 2016 on March 30, 2016.

The registration of transfer of rights has been completed.

B. The rest of the plaintiffs except for the plaintiff's clan-friendly association (hereinafter "Plaintiff bb, etc.") are their own.

Subject to the premise that each land of this case was owned jointly by the competent tax office, a transfer office by shares in common.

After reporting the acquisition tax, the tax was paid.

C. The Defendants owned each of the instant land in the possession of the Plaintiff Religious Association, and Plaintiff BB, etc. are Plaintiff Sejong.

on the ground that the proceeds of sale have been donated by the Association, as shown in the attached Form 2 List.