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The judgment of the first instance shall be revoked.
The Defendant’s transfer income tax for the Plaintiff on July 7, 2014 for the year 2010 63,469.
Reasons
1. The court's explanation on this part is identical to the corresponding part of the reasoning of the judgment of the first instance except for the second to third to 18 "the acquisition tax of transfer income" of the third to 15 of the judgment of the first instance, and the corresponding part of the reasoning of the judgment of the second instance (from 4 to 20 of the second to 3). Thus, this part is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The Plaintiff imposed a total of KRW 82,936,244 (the total amount of KRW 50,775,220, KRW 12,693,805, and KRW 19,467,219, and KRW 19,467,219, and KRW 63,469,025, which was imposed on April 15, 2015 upon the Plaintiff (the total amount of KRW 50,75,220, KRW 12,693,805, and KRW 19,467,219) of the amount imposed on April 15, 2015 upon the Plaintiff (the total amount of KRW 50,75,220, KRW 12,693,805).
[.] "..."
2. Whether the disposition is lawful;
A. Plaintiff’s assertion 1) The person liable to pay capital gains tax of the instant land is not the Plaintiff but B. B. The Plaintiff actually transferred the instant land at a price by withdrawing the compensation for expropriation deposited by Gyeonggi-do. The Plaintiff is merely a person entitled to provisional registration for the right to claim ownership transfer, and the Plaintiff’s right to claim the instant land acquired by the Plaintiff is nothing more than a claim arising from impossibility of performance of a contract, and thus cannot be viewed as a consideration for the transfer of the instant land. The instant disposition against the Plaintiff was unlawful. 2) Even if the Plaintiff acquired the ownership of the instant land before the instant land was expropriated in Gyeonggi-do, even if the Plaintiff acquired the ownership of the said land before the instant land was expropriated in Gyeonggi-do, the time when the instant land was transferred after the relevant judgment became final and conclusive, or June 23, 2014 when the Plaintiff actually received the said deposit.