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(영문) 인천지방법원 2017.01.10 2015구단50198
양도소득세부과처분취소
Text

1. Defendant Seocheon Tax Office’s Head of Seocheon District Tax Office’s transfer income tax attributed to Plaintiff A in April 1, 2013, KRW 357,810,390, which reverts to the year 2007.

Reasons

1. Details of the disposition;

A. On November 27, 2006, the plaintiffs purchased F2,969 square meters (hereinafter "the land in this case") from the Korea Land and Housing Corporation (hereinafter "Housing Corporation") in the amount of KRW 11,770,000,000 from each of the 25% equity shares in Nam-gu, Incheon Metropolitan City (hereinafter "Korea Land and Housing Corporation"; hereinafter "Korea Housing Corporation") but the down payment amount of KRW 1,177,000 shall be KRW 4,708,000 on the date of conclusion of the contract, and the intermediate payment of KRW 4,708,000 shall be the remainder payment of KRW 5,85,00,000 on May 28, 2007 (including the late payment and the remainder payment of KRW 70,000,000 calculated by adding the interest rate set by the seller to the amount in arrears within the minimum limit of the general financing loans of the National Bank; hereinafter "the contract deposit in this case").

토지 매매계약서(갑 제2호증의 1) ▣계약체결일 : 2007. 3. 23. ▣ 매수인 : G 외 1인 ▣ 양도대금 : 1,536,214,780원 ① 계약금 : 400,000,000원(지급기일 계약체결일) ② 중도금 : 800,000,000원(지급기일 2007. 4. ) ③ 잔금 : 336,214,780원(지급기일 2007. 6. 12.) ▣ 특약사항

1. In the case of purchase money, the sum of 10% of the down payment of the Korea National Housing Corporation (Won 1,177,000,000) and the premium (Won 359,214,780 won);

2. The change of name shall coincide with any balance; and

3. The seller shall settle the overdue interest until May 1, 2007, and then the buyer shall bear the overdue interest.

4. The buyer shall waive the down payment at the time of failure of the contract.

5. The seller shall actively cooperate in the matters permitted for construction even before he pays any balance.

6. Change of name shall be made to persons designated by the purchaser.

B. The Plaintiffs transfer the instant sales right to G and H (hereinafter “Assigns”) on March 23, 2007 without paying the intermediate payment and the balance under the instant sales contract to the Housing Corporation.

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