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(영문) 인천지방법원 2015.07.14 2014구단2109
양도소득세감경
Text

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 January 29, 2009, the land size of B forest No. 8,264 square meters in Kimpo-si, Kimpo-si, the Plaintiff’s land subdivision (hereinafter “the land before the instant subdivision”) is registered as C forest land No. 8,133 square meters and converted on the same year.

2.2. The land was divided into ① 2,060 square meters in C forest, ② 3,200 square meters in D forest, ③ 866 square meters in E forest, ④ 2,007 square meters in F forest, ④ 2,007 square meters in total, (hereinafter collectively referred to as “instant land”).

B. The conclusion of a sales contract and the past 1) The G Co., Ltd. (hereinafter “Nonindicted Company”) is deemed to be a company.

(2) On February 2, 2008, the Plaintiff purchased the land before the instant subdivision from the Plaintiff for KRW 1 billion (hereinafter “instant sales contract”) in order to newly build the head office building (hereinafter “instant sales contract”).

(2) According to the instant sales contract, the Nonparty Company paid to the Plaintiff KRW 100 million on the day of the contract, ② the intermediate payment amounting to KRW 275 million on March 17, 2008, ③ the remainder payment amounting to KRW 625 billion on April 10, 2008.

3) However, the non-party company and the plaintiff decided to change the purchaser under the sales contract of this case from the non-party company to H, the representative director of the non-party company, as the non-party company did not obtain a building permit from the competent authority, and the non-party company and the plaintiff decided to change the purchaser from the non-party company to H.

As described in Paragraph (1), the Plaintiff and H, who completed the conversion of the land and the division of the land before the instant partition, obtained permission from the competent authority on June 2009 for the new construction of a building and the alteration of the use of the building, re-transfer the buyer under the instant sales contract to the non-party company from H to the non-party company, thereby completing the registration of ownership transfer concerning the instant

5. Meanwhile, on June 22, 2009, the plaintiff and the non-party company sold the land of this case to the non-party company on June 22, 2009 at the price of KRW 1 billion; however, from the non-party company, KRW 200 million as the down payment on the day of the contract, and ② The remainder payment on June 24, 2009 80 million as the remainder payment.

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