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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. Details of the disposition;
A. On April 4, 2005, the Plaintiff: (a) was divided into registration of B forest No. 26,083 square meters, C forest No. 5,355 square meters, and D forest No. 46,709 square meters (on November 2, 2006, G forest No. 6,091 square meters, H forest No. 38,842 square meters, I forest No. 1,107 square meters, and J forest No. 448 square meters; and (b) was divided into 30,075 square meters from H forest No. 38,842 square meters on February 27, 2008; (c) all of the above land was sold to E in a lump sum to KRW 230,000,000 and was paid from July 31, 205.
B. On July 1, 2008, the Plaintiff, among the instant land, completed the registration of ownership transfer directly in the name of Kim Jongsan Co., Ltd. with respect to G 6,091 square meters of land in Gwangju City.
C. At around 2009, E filed a lawsuit against the Plaintiff for the registration of ownership transfer on the remaining land except the above G land (Seoul Central District Court 2009Gahap131486). On June 10, 2010, during the lawsuit, E obtained land transaction permission on the remaining land.
As a result of the above lawsuit, on October 14, 2010, the plaintiff was sentenced on October 14, 2010 to E and at the same time to E pay KRW 300 million.
E. On September 9, 2011, E deposited KRW 300 million in the Plaintiff’s future (hereinafter “instant money”) in accordance with the purport of the said judgment, and the Defendant seized the said money on September 16, 201 and appropriated it to the Plaintiff’s delinquent tax amount.
F. On November 30, 201, the Plaintiff reported and paid KRW 334,805,300 of the transfer income tax for the year 2005 with respect to the transfer of the instant land. Meanwhile, on the other hand, the Defendant deemed the instant money as a honorarium under Article 21(1)17 of the Income Tax Act and rendered the instant disposition imposing KRW 123,848,710 of the global income tax for the year 201 to the Plaintiff on February 1, 2014.
[Ground of recognition] Unsatisfy, A(1) through (3)