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(영문) 수원지방법원 2018.09.21 2018구단6090
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. (1) On March 1, 2001, the Plaintiff acquired the ownership of 1/3 equity shares in the Daegu Suwon-gu, Daegu-gu and 440.7 square meters and its ground buildings (hereinafter “instant real estate”) by inheritance through consultation and division. The Plaintiff’s father acquired the ownership of 1/6 equity shares in the instant real estate as sales and purchase on January 16, 2002.

On February 27, 2009, the provisional registration of the right to claim the transfer of ownership in the name of the Plaintiff and D was completed on February 27, 2009 with respect to all of the above shares (the registration date was made on February 23, 2009). A written agreement (Evidence A7) signed between the Plaintiff and D around that time and the sales price for all shares of the Plaintiff and D is 2.2 billion won, and the payment method of the purchase price is stated as follows: ① (i) the amount to be deducted is 2,063,169,000 won [the amount to be deducted = 554,00,000 won with respect to the obligation to pay the deposit amount of KRW 80,000,000 (the total amount of the lease deposit) for creditors G and H (one-2), and the seller’s share of the loans on account of the seller’s share of KRW 290,000,000,000,000 for loans out of the amount paid.

E filed a suit against the Plaintiff and D for the principal registration pursuant to provisional registration of Daegu District Court 2010Gahap6479. On October 12, 2010, the said court rendered a decision in lieu of conciliation on the following: “E until December 31, 2010; the Plaintiff, with respect to the portion of 1/3 of the instant real estate; and D, with respect to the portion of 1/6 of the instant real estate, with respect to each of the instant real estate, with respect to the portion of 1/6 of the instant real estate, the procedure for the registration of ownership transfer on the ground of the completion of the reservation on May 31, 2010.” The said decision was finalized around that time

After that, the principal registration based on provisional registration under the E’s name on October 19, 201 with respect to D shares in the instant real estate (transaction on October 18, 201) and the principal registration based on the provisional registration under the E’s name on January 12, 201 with respect to the Plaintiff’s shares, on January 12, 2011.

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