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(영문) 서울행정법원 2016.06.24 2014구단57914
양도소득세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On June 22, 1975, the deceased G (hereinafter “the deceased”) acquired the Gangnam-gu Seoul Metropolitan Government H (hereinafter “instant land”) and trusted the instant land in trust in the name of the Plaintiff D on June 25, 1975. On October 20, 1976, the building was newly constructed on the instant land by combining the instant land with the instant land and the instant building, thereby under title trust with the Plaintiff D.

B. On October 18, 2002, the Deceased donated 70% of the instant real estate to Plaintiff D, and 30% of the instant real estate to Plaintiff A. Accordingly, on November 7, 2003, Plaintiff D completed the registration of ownership transfer in the name of Plaintiff A with respect to 3/10 of the instant real estate on November 7, 2003.

C. Upon the deceased’s death on July 30, 2006 and the deceased’s inheritance commenced, on July 3, 2007, the Plaintiff C, B, and F, the deceased’s spouse, filed a lawsuit claiming the return of forced inheritance (hereinafter “instant lawsuit claiming the return of forced inheritance”) against Plaintiff D as Seoul Central District Court No. 2007Gahap57485 on July 3, 2007.

On the other hand, on July 31, 2008, Plaintiff D entered into a sales contract to transfer 7/10 of its own shares in the instant real estate in KRW 11,188,00,000 (hereinafter “instant real estate”), and received 80% of the purchase price.

E. On August 29, 2008, the above court rendered a decision in lieu of conciliation as follows, and the above decision became final and conclusive around that time.

1. The plaintiff D pays 3/30 shares, 2/30 shares, and 2/30 shares, respectively, to the plaintiff I out of the purchase price of the pertinent real estate in this case.

2. In paying the money under the above Paragraph 1, Plaintiff D is related to taxes and public charges, such as transfer income tax, etc. (limited to where it is recognized as a public figure, such as a written payment, a notice by the imposing authority), lease deposit and other sales related to the building of this case.

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