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(영문) 수원지방법원 2019.05.29 2018구단8737
양도소득세부과처분취소
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1. The Defendant’s transfer income tax amounting to KRW 668,654,430 (including additional taxes) for the Plaintiff on July 10, 2017.

Reasons

1. Details of the disposition;

A. On June 25, 2003, B Co., Ltd. (hereinafter “sale company”) entered into a contract with the joint purchaser to sell 5 lots including G 14,448 square meters and H-ground buildings for KRW 17.3 billion in the purchase price with the joint purchaser. Article 11 of the contract (Evidence 7) states that “A shall prepare an additional contract with the joint purchaser at the time of a request by specifying not more than 10 co-owners prior to the due date for the payment of the remaining amount.”

B. C recruited investors for the purpose of raising the purchase price to be paid to the selling company. On September 25, 2013, C prepared a sales contract (Evidence A No. 4) with the content that: (a) as of September 25, 2013, C was an investor in his/her name; (b) as of September 25, 2013, C sold approximately KRW 500,000,000 in G forest land G 14,448 square meters to J for KRW 2.4 billion; and (c) as a matter of a special agreement, the sales contract (Evidence A No. 4) with the content that the business of the selling company is delegated to C, D, E, and F; and (d) separately prepared a sales contract with the date on which the preparation was made.

C. The selling company shall have 12 persons, including J, who are the buyer, and the remainder of the contract shall be the buyer.

On June 25, 2003, a sales contract (No. 7) was prepared on June 25, 2003, which was most identical to the contents of the sales contract entered in the port, and on January 15, 2004, the registration of ownership transfer was completed with respect to 1653/148 of G forest land 14,448 square meters.

On July 5, 2004, the said G forest is subject to registration conversion into K on July 5, 2004, and is divided into K forest land 1,572 square meters, L forest land 648 square meters, M forest land 12,228 square meters as a co-owned property partition. The J, as a result of the said co-owned property partition, was organized into the acquisition of the said K forest land 1,572 square meters, and 1806/148 square meters out of M forest land 12,228 square meters (hereinafter referred to as the “instant land”).

E. As to the instant land on December 27, 2006, the Plaintiff was the debtor as the Plaintiff, the mortgagee as the NB, and the maximum debt amount of KRW 1.15 billion.

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