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(영문) 인천지방법원 2015.10.27 2015구단421
양도소득세부과처분취소
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 current status of ownership registration: (a) ownership registration: (i) ownership registration: (b) ownership registration: (c) 623 square meters prior to Seosan-si; (b) 636 square meters prior to C; (c) 614 square meters prior to D; (d) E 491 square meters; and (e) 159 square meters prior to F (hereinafter “instant real estate”) owned by G; (b) ownership registration for the instant real estate was completed on June 17, 2003 on the grounds of sale in H.

B. 1) On April 10, 2003, the Plaintiff and I (hereinafter “Plaintiff, etc.”) purchased the instant real estate from G from April 10, 2003, and the Plaintiff and I (hereinafter “Plaintiff, etc.”) concluded a sales contract with the effect that: (a) KRW 200 million is paid as the down payment on the date of the contract; and (b) KRW 1.7 billion as the remainder payment on May 10, 2003 (hereinafter “instant sales contract”); and (c) Article 5 of the sales contract prepared at the time of the contract provides, “In the absence of an intermediate payment paid by the buyer to the seller, the seller shall reimburse the down payment before the payment of the remainder is made; and (d) the buyer may waive the down payment and rescind this contract.”

B) Accordingly, the Plaintiff et al. paid the down payment of KRW 200 million to G on the day of the contract. 2) The Plaintiff et al., etc., on April 29, 2003, paid the down payment of KRW 200 million to G.

(B) Of the above sum of KRW 250 million, there is no dispute between the parties as to whether the Plaintiff, etc. constitutes the down payment that the Plaintiff, etc. paid to G. The Plaintiff, etc. received, and the J transferred the Plaintiff, etc.’s status of purchaser under the instant sales contract to G on the same day. As such, the Plaintiff, etc. transferred the Plaintiff, etc.’s status of purchaser under the instant sales contract to J on the same day, and the J sent a notice to the effect that the registration of ownership transfer was changed by content-certified mail.

C. Meanwhile, G on May 21, 2003, the content-certified mail demanding payment of the remainder under the instant sales contract to the Plaintiff, etc. and J as follows.

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