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Reasons
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(영문) 창원지방법원 2019.07.04 2018구합53007
양도소득세경정청구기각처분취소
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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 disposition;

A. The Plaintiff, B, C, D, and E purchased land from the F and G in March 2005 H, I, J, K, L, and M.

(1) The Plaintiff completed the registration of ownership transfer on July 4, 2005 with respect to each portion of L/N land (hereinafter “instant land”) partitioned into L/N and O land on May 11, 2005 (hereinafter “instant sales contract”). The Plaintiff completed the registration of ownership transfer on July 4, 2005 with respect to each portion of the instant land divided into L/N land (hereinafter “instant land”).

(The plaintiff completed the registration of ownership transfer with respect to some portion of the O's land and K's land. Since then divided L, P land, P land in Q, R land, N land in Q, R, N land divided into N, S, T, U-V land.

B. The real estate sales contract written by the parties to the instant sales contract on March 2005 stated that the initial purchase price of the land was KRW 660 million.

(B) On the other hand, the letter of confirmation of a sales contract prepared by F, G, and the Plaintiff on June 30, 2015 on the instant land is indicated as KRW 410,000,000 (A; hereinafter referred to as “instant certificate”), the purpose of which is “L,” and F and G’s certificate of personal seal impression are attached.

C. On November 19, 2012, the Plaintiff sold S-R land at KRW 300 million to W.

(hereinafter “The first transfer”). The Plaintiff calculated gains on transfer with the amount of KRW 1,244,00 as transfer income tax of KRW 30 million, “transfer value of KRW 410,000,00 as transfer value,” and “acquisition value” with the amount of KRW 77,849,00 as calculated in accordance with the transfer area according to the instant confirmation, and necessary expenses of KRW 199,371,00 as transfer value.

d.

On August 7, 2013, the director of the tax office having jurisdiction over the net place of tax payment of KRW 660,00,000, as stated in the instant sales contract, shall sell to the Plaintiff according to the standard market price.

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