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Reasons
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(영문) 서울행정법원 2014.09.17 2014구단51459
양도소득세부과처분취소
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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 January 29, 2002, the Plaintiff acquired the sales right under the Dongjak-gu Seoul Metropolitan Government apartment B, 306 Dong 102 (hereinafter “instant sales right”), but transferred it to C on January 7, 2005, and reported and paid capital gains tax of KRW 12,070,620 on the ground that the transfer value is KRW 246,00,000.

B. On May 13, 2013, the Defendant corrected and notified the Plaintiff of the transfer income tax of KRW 63,262,760 for the reason that the transfer value of the instant sales right is KRW 342,00,000.

(hereinafter “instant disposition”). C.

The plaintiff was under the procedure of the previous trial.

[Grounds for Recognition] A. 2, 3, 4, 7, 9-1, 1

2. Whether the instant disposition is lawful

A. The Plaintiff alleged that the Plaintiff sold the instant sales right to C in KRW 252,00,00,000, and thus, the instant disposition was unlawful on a different premise.

B. On January 3, 2005, the Plaintiff entered into a sales contract with C to sell the instant sales right, and received KRW 29,000,000,000, including the sum of KRW 3,000,000 on January 4, 2005, from D, the Plaintiff was transferred from D on January 3, 2005.

On January 7, 2005, the Plaintiff received KRW 270,000,000,000 from D’s account, from D’s account (KB National Bank E) and from C’s account (New BankF).

C on January 7, 2005, at a branch of the National Bank G branch of the National Bank, repaid the Plaintiff’s intermediate payment amounting to KRW 43,00,000,000,000, deposited from D’s account (KB National Bank E) and deposited from C’s account (H of the New Bank).

On January 7, 2005, the Plaintiff transferred the instant sales right to C.

C On January 11, 2005, upon selling the above apartment, paid 44,00,000 won, including the sum of 24,000,000,000 won deposited from the KB bank account (KB bank E) and 20,000 won deposited from the KB bank account (KB bank E).

[Grounds for recognition] Gap 5, 7, 10, Eul 4-1 to 7, witness C, and the purport of the whole pleadings

C. According to the above fact of recognition, the fact of recognition is examined.

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