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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 November 10, 2006, the Seoul Regional Land Tribunal rendered a ruling of expropriation of shares of 3306/9521, out of the Eunpyeong-gu Seoul Special Metropolitan City Forest Land No. 4,627§³ owned by the Plaintiff (hereinafter “instant real estate”). On December 20, 2006, SH Corporation deposited KRW 445,092,790, and completed the registration of ownership transfer in its name on February 23, 2007.
B. On July 18, 2007, SH Corporation additionally deposited KRW 30,795,980, and KRW 2,133,812 on November 19, 2008, respectively.
C. Around January 2007, the Plaintiff made a preliminary return of the transfer income tax for the year 2006 on December 20, 2006, which was the first deposit date of compensation. However, on November 1, 2009, the Defendant issued a notice of correction and notification of KRW 75,191,470, the transfer income tax for the year 2007, on the ground that the additional deposit of compensation for losses was made to the Plaintiff after the transfer registration of ownership on the ground that the said real estate was made after the transfer date on February 23, 2007.
(hereinafter “instant disposition”) D.
On March 23, 2010, the Plaintiff filed a lawsuit seeking revocation of the above disposition (this Court 2010Gudan4172 case) on the ground that there was an error in calculating the transfer time of the instant disposition. However, on September 28, 2010, the court rendered a judgment dismissing the Plaintiff’s claim on the premise that the above disposition is lawful, and the above judgment became final and conclusive on October 28, 201 following the dismissal of appeal on June 29, 2011.
E. On October 23, 2012, the Plaintiff filed a lawsuit seeking nullification of the instant disposition (this Court Decision 2012Gudan25333). However, the court dismissed the lawsuit on June 19, 2013 on the ground that it goes against the res judicata of the previous final and conclusive judgment. The judgment became final and conclusive on May 29, 2014 following the dismissal of appeal on January 8, 2014.
F. On June 9, 2014, the Plaintiff asserted that the acquisition value of the instant real estate was KRW 138,800,000, while holding the Defendant on June 9, 2014, but the Defendant on August 6, 2014.