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(영문) 인천지방법원 2020.12.08 2020구단51805
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. On March 18, 1983, the Plaintiff acquired ownership of 2,840 square meters in Seo-gu Incheon, Seo-gu (hereinafter “instant land”).

B. The Plaintiff entered into a sales contract to sell the instant land on December 4, 2007, and completed the registration of ownership transfer on May 16, 2017, and received the full payment.

1) On December 4, 2007, the Plaintiff entered into a contract to sell the instant land at KRW 1,79,632,653 (a contract to sell five parcels including the instant land at KRW 8.5 billion) with D Co., Ltd., a developer of a redevelopment project in C zone, and entered into a provisional registration on April 29, 2008, the Plaintiff filed a claim for ownership transfer on the ground of trust reservation in E, a trustee, for the instant land. (b) On May 2, 2017, the Plaintiff entered into a registration of ownership transfer on April 28, 2017 with F Co., Ltd. (a former Mutual E, Ltd.) on the ground of trust on May 12, 2017 in accordance with the management and disposition trust agreement with the Plaintiff and sold the instant real estate to G Co., Ltd. (D, D, 4/10 shares, and H (106/100,000,000).

C. On the other hand, around 2010, I, which was the Plaintiff’s fraudulent act, filed a lawsuit against the Plaintiff seeking payment of damages, and won in the first instance trial and received 930,000,000 won in the appellate trial.

1) On March 1, 1998, I married with the Plaintiff’s father and wifeJ and on September 16, 201, the judicial divorce became final and conclusive on September 16, 2011. 2) The Plaintiff donated the instant land to K on February 6, 1995, but thereafter, K was placed in the situation where K would exercise the right to collateral security established on the instant land. On April 26, 200, after receiving KRW 108,00,000 from I and J couple’s husband and wife and cancelled the said right to collateral security, and the registration of transfer of ownership was cancelled in K future due to the revocation of donation.

3 I is against the defendant, Incheon District Court.

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