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Reasons
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(영문) 수원지방법원 2017.07.26 2016구합66538
조세부과처분무효확인청구의 소
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1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. On June 28, 2005, with respect to Nos. 305, 403, and 603 (hereinafter referred to as “B building Nos. 305”, “B building No. 403,” “B building No. 603,” all of which are “the instant real property”), the ownership transfer registration was made on the ground of sale in the Plaintiff’s future.

B. Since September 19, 2006, with respect to No. 603 of the building B, each registration of ownership transfer was made on the grounds of sale in the future of C on September 19, 2006, on the grounds of sale in the future of D on August 20, 2009, on the grounds of sale in the future of D on August 205, and on No. 403 of the building B on September 28, 2009, on the grounds of sale in the future of voluntary auction.

C. On July 1, 2009, the Defendant decided and notified the Plaintiff of KRW 11,565,360 of the transfer income tax for the year 2006 as to the transfer of land located in Seosan City (hereinafter “disposition of imposition for the year 2006”), and notified the Plaintiff of KRW 55,674,232 of the transfer income tax for the year 2009, applying the conversion acquisition value as to the transfer of No. 305 of B building No. 305 and No. 403 (hereinafter “Disposition of imposition for the year 2009”) (hereinafter “Disposition of imposition for the year 2009”; and collectively, “instant disposition of imposition for the year 206”).

The Plaintiff filed a lawsuit against F and G to the effect that “the Plaintiff is in the status of F and G trustee” as the Incheon District Court Branch Decision 2016Gahap102008 case, but the said court dismissed the judgment on January 20, 2017 on the ground that “the Plaintiff is in the status of F and G trustee.”

[Ground of recognition] Facts without dispute, Gap evidence 4, Eul evidence 8-2, Eul evidence 10-2 and Eul evidence 10-4, the purport of the whole pleadings

2. The assertion and judgment

A. The Plaintiff’s assertion is merely a trustee entrusted with the name of G on the instant real estate, and the Plaintiff did not know about the sale of the instant real estate, and even took profits from the sale thereof.

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