beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of disposition;
A. B, on January 29, 199, acquired the land of the 2,92.2 square meters prior to the Seo-gu, Seo-gu, Seocheon-gu (hereinafter “No. 1”) and D 2,98 square meters (hereinafter “No. 2”) and then transferred the land of March 19, 207, and the land of May 9, 2008, respectively, and was exempted from capital gains tax as the reduction or exemption of self-farmland for at least eight years.
B. On December 3, 2012, the Defendant deemed that the Plaintiff was the real owner who held title trust with the land Nos. 1 and 2 to B, and issued a disposition imposing capital gains tax of KRW 139,08,060 (including additional tax; hereinafter the same shall apply) and capital gains tax of KRW 228,012,360 that reverts to the year 2008 (hereinafter the “instant disposition”).
C. The Plaintiff denied the fact of title trust and filed a tax appeal via an objection, but was dismissed by the Tax Tribunal on December 6, 2013.
[Ground of recognition] The fact that there is no dispute, Gap evidence 1 through 3 (including each number, hereinafter the same shall apply), Eul evidence 1, and the purport of whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion (1) merely lent KRW 150,00,000 to B for purchase of land 1 and 2, and collected a part of the amount in the name of repayment of the principal and interest on the loan after the transfer of each of the above lands, and did not hold the title trust of each of the above lands.
(2) Even if a harsh title trust was held, it cannot be deemed that B arbitrarily transferred land B Nos. 1 and 2, and paid to the Plaintiff with the loan from a financial institution under the name of compensation or agreement as capital gains return.
B. Prior to the facts of recognition, the following facts are recognized in addition to Gap evidence Nos. 5 through 14, Gap evidence Nos. 16 through 19, Eul evidence Nos. 2 through 8, and Eul's testimony.
(1) On October 11, 191, E: (a) on title trust with F2,922 square meters prior to the Seoan-gu, Seoan-gu, Seoan-gu; (b) on the above land, B embezzled the right to collateral security; and (c) on July 2, 201, the Plaintiff filed a complaint with the prosecution on July 2, 201.