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(영문) 부산지방법원 2017.07.13 2017구합20720
종합소득세부과처분취소
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. On December 20, 2006, the Plaintiff acquired the Dongju Housing Co., Ltd. (hereinafter “Dongju Housing”) from the Busan Shipping Daegu Building No. 101-104 (hereinafter “four houses”) (hereinafter “each of the instant real estates”).

B. On May 31, 2007, the Plaintiff entered into a sales contract to sell each of the instant real estate to C (title D prior to the opening of the name), and the sale price is KRW 4.5 billion under the said sales contract, and the payment date is KRW 300 million out of KRW 500 million on the date of the contract, KRW 200 million on May 31, 2007, and the intermediate payment is KRW 1.2 billion on the date of the contract, KRW 400 million on January 24, 2008, KRW 80 million on January 31, 2008, and KRW 2.8 billion on the remainder on June 30, 2008.

C paid to the Plaintiff only KRW 50 million, which is part of the down payment and the intermediate payment of KRW 1.2 billion, until March 2008, which exceeded the payment date of intermediate payment, to the Plaintiff.

On March 2, 2008, the Plaintiff urged C to pay the remaining intermediate payment of KRW 650 million, and given C to C the intermediate payment by April 2, 2008, and given up all rights and claims related to the purchase of real estate where the payment is not made within that time limit.

“A letter of confirmation was received.”

C Around April 2, 2008, the above part payments were not paid by April 2, 2008. At that time, the Plaintiff notified C of the cancellation of the above part payments on the grounds that the part payments were not paid, and did not refund the above KRW 1.05 billion.

C. On March 7, 2011, the Plaintiff entered into a sales contract with E and F to sell each of the instant real estate in KRW 3.1 billion. On March 9, 2011, the Plaintiff completed the registration of ownership transfer with 1/2 shares of each of the instant real estate to E and F.

On May 31, 2011, the Plaintiff reported the transfer value of each real estate of this case to the Defendant KRW 3.1 billion, KRW 2.8 billion, and necessary expenses KRW 131,660,220.

As a result of conducting a field investigation on the Plaintiff’s transfer income tax from August 5, 2013 to August 23, 2013, the Defendant: (a) KRW 1 billion in total of the down payment and intermediate payment paid by E and F to the Plaintiff by E and F.

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