beta
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 November 1, 1999, the head of the Seo-gu Daejeon and the head of the Seosung-gu head of the Si/Gun/Gu publicly announced the designation of the area planned for the development of housing sites in Seo-gu Daejeon, Seo-gu, Daejeon on January 5, 2001, designated the area planned for the development of housing sites as the implementer of the housing site development project, and the public notification date of approval of the housing site development plan is December 16, 2003.
B. On April 24, 2008, the Daejeon Metropolitan City Urban Development Corporation selected the Plaintiff as a person eligible for the supply of a housing site for relocation measures. On April 29, 2008, the Daejeon Metropolitan City Urban Development Corporation sent a written notification of selection to the Plaintiff. On June 8, 2009, the Plaintiff entered into a contract for the sale of housing site for relocation measures with the Plaintiff at KRW 22,9370,000.
C. Meanwhile, on July 25, 2005, the Plaintiff entered into a contract with B on July 25, 2005 that the right to sell the housing site for relocation measures is KRW 160 million for the down payment, July 25, 2005 for the payment date, KRW 90 million for the remainder payment, and KRW 250 million for the payment date, and received the down payment from B on the same day.
In the Daejeon District Court case No. 2009Da6575 on June 1, 2009, the agreement was concluded between the Plaintiff and B that B shall pay KRW 42.5 million to the Plaintiff at the same time with the Plaintiff’s delivery of documents related to the change of the ownership of the right to purchase the housing site for relocation measures by June 8, 2009. The Plaintiff received KRW 42.5 million from B around that time. On November 12, 2009, the agreement was concluded between the Plaintiff and B on the succession of the right to purchase the housing site for relocation measures.
E. On May 31, 2010, the Plaintiff reported to the Defendant on May 31, 2010, stating that “The transfer value of the right to sell housing sites for relocation measures is KRW 28,937,00,000,000,000 acquisition value, KRW 22,9377,000,000,000,0000,000,000,000,000,000,000.” On December 1, 2010, the Defendant imposed a disposition of imposition of KRW 30,065,310,00 (including additional taxes; hereinafter the same shall apply) of the transfer income tax accrued in the year 209.
F. The Defendant, following a tax investigation, shall conduct a tax investigation on August 1, 2014.