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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. The Plaintiff’s land owned by the Plaintiff’s mother-friendly F, and the Plaintiff, on September 24, 2012, sold the instant land at KRW 370,020,000 (hereinafter “the instant sale”) on behalf of the Plaintiff to the non-party-party-friendly F, the Plaintiff completed the registration for transfer of ownership in the name of the mining development bank around that time.
B. At the time of the conclusion of the instant sales contract, Defendant B would be subject to capital gains tax of approximately KRW 20,000,000 upon receiving an inquiry from the Plaintiff to a certain extent. However, Defendant B imposed capital gains tax of KRW 97,294,730 on F.
【Ground of recognition】 The fact that there is no dispute, entry of Gap Nos. 1 and 4 (including branch numbers, if any) and the purport of the whole pleadings
2. Determination:
A. The Plaintiff alleged that the Plaintiff sold the instant land to raise funds for the establishment of the medical care center. As such, the Plaintiff asked several times to determine what extent the transfer income tax would be imposed on Defendant B at the time of the instant purchase and sale, and provided that if there are a large amount of transfer income tax, the Plaintiff would not sell the instant land, and that Defendant B would be subject to the reduction and exemption of the transfer income tax, and thus, the Plaintiff would be subject to the imposition of KRW 20,000,000.
If the Plaintiff knew that the instant land at the time of the instant sale reaches KRW 97,294,730 as the non-self-owned farmland, the Plaintiff would not sell the instant land.
The Defendants, who are well aware of these circumstances, conspired with each other with the knowledge that the instant land constitutes a non-self-owned farmland, and thus, constitute a self-owned land subject to reduction or exemption of capital gains tax, and thus, were subject to imposition of less capital gains tax.