1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On February 10, 2014, the Plaintiff agreed to sell a deposit of KRW 33,06 square meters (hereinafter “instant land”) for KRW 50 million in Hanam-si (hereinafter “instant contract”) with B on the same day, and the remainder of KRW 48 million on May 10, 2014 to be paid by B with a bank loan.

B. On February 18, 2014, the Plaintiff filed a registration for the transfer of ownership with respect to the instant land with B, the Defendant: (a) deemed that the transfer of the instant land was completed on January 15, 2015; and (b) imposed and collected an imposition of KRW 23,883,750 (including additional taxes) of the transfer income tax for the year 2014 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. After the Plaintiff’s assertion, B did not pay any balance after the instant contract was concluded, and as a result, the Plaintiff cancelled the instant contract on May 20, 2015 and cancelled the registration of transfer of ownership to the instant land. The instant disposition taken on the premise of the existence of capital gains under the instant contract is null and void.

B. (1) In the event that a seller cancels or cancels a sales contract by failing to perform a buyer’s obligation to pay the purchase price, when concluding a sales contract for real estate, it is unlawful to impose capital gains tax on the seller on the premise that the seller had income accrued from the transfer of real estate.

I would like to say.

(See Supreme Court Decision 86Nu916 Decided May 12, 1987, and Supreme Court Decision 2001Du5972 Decided September 27, 2002, etc.). Meanwhile, a taxation disposition rendered to a person who does not have any factual relations, such as legal relations, income, or act, which are subject to taxation, shall be deemed to have a significant and obvious defect, but not subject to taxation.