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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On July 16, 2002, the Plaintiff acquired 9,531 square meters of forest land B in Gyeonggi-si, Gyeonggi-do.
B. Meanwhile, the said land was designated as the land transaction permission zone on November 30, 2001, and was released from the land transaction permission zone on January 30, 2009.
C. The Plaintiff is 4,628.11 square meters, part of the above land (hereinafter “instant land”) and six others, including C, D, E, F, G, H, and I.
(D) On May 3, 2013, the Plaintiff sold KRW 1.925 million in total to the Plaintiff, and completed the registration of ownership transfer on the grounds of sale as of January 25, 2013, around C and six (6). However, on May 3, 2013, the Plaintiff filed a report of capital gains tax on the instant land, and the Plaintiff paid KRW 2,476,271 in capital gains tax, alleging that the Plaintiff transferred the instant land to Nonparty and six (6) and received the payment of the said payment. E) As a result of the investigation of capital gains tax on the Plaintiff, deeming that the date of liquidation of the purchase price of the instant land was unclear, the date of the registration of ownership transfer, which was the date of the registration of the transfer of the instant land transfer, was deemed the date of transfer, and thus, the Plaintiff dismissed the Plaintiff’s claim for taxation on May 3, 2013, including the Plaintiff’s additional tax on KRW 2014,616,6416.
2. Whether the disposition is lawful;
A. The plaintiff asserted that he sold the land of this case to the non-party C and the non-party 6 around 2005 and received all of the purchase price. In other words, the plaintiff sold part of May 31, 2004 to C in the contract amount of KRW 175 million, and paid KRW 55 million as the contract-day deposit on June 14, 2004, KRW 70 million as the intermediate payment on June 14, 2004, and KRW 50 million as the remainder on July 5, 2004, and the part of December 10, 2004 as the contract-based down payment, KRW 60 million as the contract-based down payment, KRW 14 million as the intermediate payment on December 31, 2004, KRW 10 million as the intermediate payment on December 31, 2004, KRW 100 million as the contract-based down payment on December 14, 2004.