1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax attributed to the Plaintiff on August 1, 2014 149,778.

Details of the disposition

The reasoning for this part of this Court is that the corresponding part of the judgment of the court of first instance is identical to that of the judgment of the court of first instance (up to two pages 5 to three pages 2). Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

The transfer value of the land of this case alleged by the Plaintiff as legitimate of disposition is KRW 425 million, not KRW 600 million, but KRW 425 million, and the disposition of this case, which the Defendant deemed the transfer value as KRW 600 million, is unlawful.

The Plaintiff reported the transfer income tax with the knowledge of the transfer price of the instant land as KRW 425 million, and thus, even if the transfer income tax was not evaded by unlawful means, the instant disposition was made after the lapse of the exclusion period for imposition of the transfer income tax for five years.

Facts of recognition

The land of this case is due to the purchase and sale on April 17, 2003 by the plaintiff on April 4, 2003, and the same year as G on July 13, 2004.

6. The registration of transfer of ownership was completed on September 15, 2009 on the ground of the property division as of September 11, 2009 in the Intervenor’s future. On April 18, 2003, the registration of change of the right to collateral security made the obligor to the Intervenor on the ground of the contract acquisition on July 13, 2004, following the registration of establishment of the right to collateral security made the obligor to the Intervenor on the ground of the contract acquisition on April 18, 2003.

On April 4, 2003, the Plaintiff purchased the instant land in KRW 375 million, and on March 29, 2004, during the Seoul Detention House, the Plaintiff identified the Plaintiff’s sale of the instant land in excess of KRW 400 million, and delegated its authority to sell the instant land.

H was introduced by the International Licensed Real Estate Agent J in K at the time of compatibility by the request of the seller, and the J mediated the sales contract for the instant land between the Plaintiff and G (hereinafter “instant contract”).

On June 10, 2004, the instant contract was concluded at the office of licensed real estate agents located in Suwon-si, Suwon-si, and KRW 600 million.