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(영문) 수원지방법원 2014.06.18 2013구합15430
과징금부과처분취소
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 Plaintiff Company is a corporation operating taxi vehicle transport business, B is a representative director of the Plaintiff Company, C is a shareholder of the Plaintiff Company, and D is a former shareholder and auditor.

B. 1) The Plaintiff Company: (a) was divided into the 2,161 square meters [2,00 square meters, E, 95 square meters (hereinafter “the instant land”) and F miscellaneous land 95 square meters (hereinafter “the instant land 2”); and (b) G 171 square meters (hereinafter “the instant third land”); and (c) of G 171 square meters (hereinafter “the instant third land”).

[2] A sales contract was concluded on July 6, 199 to purchase each of the instant land from H, the owner of the instant land, to purchase 650,3690,000 won. B and C completed the registration of ownership transfer as to each of the instant land on October 28, 1999.

C. The registration of ownership preservation was completed on October 9, 200 after the second floor neighborhood living facilities were newly constructed on the ground of the instant land (hereinafter “instant building”). The registration of ownership preservation was completed in the name of the Plaintiff company on the same day as the facilities related to the third floor automobile were newly constructed on the ground of the instant land No. 3, and the registration of ownership preservation was completed in the name of the Plaintiff company on the same day.

On April 5, 2013, the Defendant was notified by the Head of Suwon Tax Office that the Plaintiff Company was suspected of title trust of each of the instant land to B and C.

The imposition rate of a penalty surcharge (won) on the aggregate of the assessed rates of real estate (cost) assessed during the expiry period of the assessed real estate value of the land of this case shall be 25% 236,312,50% 15% 1,180,170,174,100, 100% 25% 293,525,525,000% on the land of this case 3 land of this case 1,180,000 20% 293,525,000,780,000 15% 20% on the land of this case 40,356,000,300,306,302,302,302,305% on the building of this case, 205% on the aggregate of 1,180,180,000,6360,6365% on the land of this case

E. The Defendant determined that the Plaintiff Company held the title trust of each of the instant land to B and C on October 28, 1999, and held that it held the title trust of the instant building to B on October 9, 200, and that it held that it held the title trust of the instant building to B on October 9, 200.

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