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(영문) 부산지방법원 2020.01.10 2019구합23839
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

The plaintiff is the plaintiff as the plaintiff's wife, and C is the plaintiff's wife.

(hereinafter referred to as “Plaintiff’s husband and wife”). The Plaintiff’s husband and wife have E (F) G, H, and I as their children.

J as E’s wife, KB is KW

(hereinafter referred to as “E and J”) L is a child of the E couple, and M is a father and wife of the E couple.

On May 10, 1968, the Plaintiff, such as the transfer of the instant real estate and the possession of the instant officetel by J, purchased on May 10, 1968, the Plaintiff registered the ownership transfer of the said land in the name of the Plaintiff on May 22, 1968. On December 31, 1971, the registration of ownership transfer was completed in the name of the Plaintiff as to the said land. On December 31, 1971, the registration of ownership transfer was completed in the name of the Plaintiff as to the instant land of 145 square meters (hereinafter “instant housing”).

(2) On December 1, 2017, the Plaintiff sold the instant real estate to P Co., Ltd. on December 1, 2017, and on January 26, 2018, the registration of transfer of ownership was completed on December 1, 2017 under the name of P Co., Ltd. on the instant real estate.

On the other hand, on January 16, 2013, J purchased the 10-story S of Busan Shipping Daegu Rotel (hereinafter “instant officetel”) which is a residential officetel with an exclusive use area of 30.86 square meters from Q, and on February 14, 2013, on the said officetel, the registration of transfer of ownership was completed on January 16, 2013 under the J’s name with respect to the said officetel, and the J leased the said officetel to a third party.

Plaintiff

On May 23, 1998, the married couple and E couple were combined with the instant housing on May 23, 1998, and a move-in report was made on the instant housing until January 26, 2018, which is the transfer date of the instant housing. The Plaintiff couple and E were residing on the first floor of the instant housing, while E couple were residing on the second floor of the instant housing.

On April 17, 2018, with respect to the Busan Jin-gu T apartment U (hereinafter referred to as the “instant apartment”).

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