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(영문) 수원지방법원 2018.01.10 2017구합67163
종합소득세부과처분무효확인
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. The Plaintiff was appointed on May 19, 2006 as the representative director of the Plaintiff Company B (hereinafter “B”) and resigned on September 18, 2006. C who died on October 10, 2013 as the Plaintiff’s wife is a person who was appointed on October 23, 2006 as the joint representative director of the Plaintiff and resigned on March 20, 207, and D, E, and F are the Plaintiff’s children.

B. The details of the conclusion of the sales contract and the registration of ownership transfer with respect to the H-type 567 square meters (the previous land category before the change; hereinafter the same shall apply) in the name of the Plaintiff, H-type 7/10, C (7/10 shares), D, E, F (each 1/10 shares), and C’s name 261 square meters (hereinafter the “three-dimensional land”) prior to the I-type 3’s name are as follows.

With respect to the instant land 1 and the instant land 2, - The sales contract concluded between the seller, D, E, F and the buyer for KRW 2,600,00 on May 29, 2006 (hereinafter “first sales contract”), for the transfer of ownership between the Plaintiff, D, E, F and the buyer for KRW 2,60,00 (hereinafter “first sales contract”), for the transfer of ownership between the Plaintiff, D, E, and F, for the purchase and sale contract for KRW 2,549,06,11 on March 12, 207; for the sale and sale contract for KRW 30,00 on March 29, 207; for the sale and sale contract for KRW 2,549,06,110 on the instant land; for the transfer of ownership for KRW 2,60,00 on March 12, 207; for the sale and sale contract for KRW 31,207 and KRW 338,207 on the instant land.

C. On October 2014, the director of the Central Regional Tax Office confirmed that the amount of KRW 4,050,000 was deposited with the NongHyup Bank account in the name of C on March 12, 2007. The said amount was KRW 4,80,000,000 in accordance with the second sales contract concluded on March 12, 2007.

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