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1. The Defendant’s imposition of capital gains tax of KRW 9,109,282 on April 17, 2013 against the Plaintiff on April 17, 2013, which amount to KRW 9,109,282.
Reasons
1. Details of the disposition;
A. A. B, around August 8, 1989, lent KRW 240,00,000 to D under the joint and several guarantee of the Plaintiff’s husband, and on August 10, 1998, the Plaintiff’s husband completed the registration of the right to claim for transfer registration of ownership on the ground of a pre-sale agreement on August 8, 1998 with respect to the land owned by the Plaintiff, Jeonsan-gu E (hereinafter “C-owned land”).
B. On April 201, the Plaintiff and C drafted a memorandum of understanding that “The Plaintiff and C shall transfer ownership to a person designated by the Representative Meeting of the instant case the ownership of the apartment site shall be granted to G, the chairperson of the said apartment unit council (hereinafter “the representative meeting of the instant case”), who is delegated with the authority related to the business rights, etc. of F apartments, and the maximum debt amount, KRW 910,000,000 as to the land owned by G and the land owned by the Plaintiff and the land owned by the Plaintiff (hereinafter “instant land”) and the maximum debt amount, which is KRW 619,00,000,000.”
C. On July 5, 2011, the Plaintiff sent the instant notice of invalidity of the MOU as content certification, asserting that the purchase price on the instant MOU was lower.
On August 10, 201, the Plaintiff drafted a sales contract stating that the land in this case is sold at KRW 135,561,00 (hereinafter referred to as “sales contract on the land in this case”) between D and D on the same day, and C, between D and D, entered into a sales contract stating that the land in this case is sold at KRW 174,439,000 (hereinafter referred to as “sales contract on the land in this case”; and the representative meeting of this case borrowed KRW 910,439,000 from I to pay for the purchase price, etc. of the land in this case and the land in this case owned by C on the same day, and KRW 135,500,000,000 from J, 135,50,000, and KRW 204,200,000, 2000, 200.