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1. Of the instant lawsuits, the part of the claim for revocation against the disposition rejecting correction of KRW 80,692,49, among the instant lawsuits, shall be dismissed.
2...
Reasons
1. Details of the disposition;
A. On November 9, 2007, the Plaintiff acquired the instant real estate through a sales contract on November 8, 2007 from a stock company E (hereinafter “E”) (hereinafter “E”), and transferred the instant real estate to F and G for KRW 3.4 billion on March 10, 2017.
B. On May 29, 2017, with regard to the transfer of the instant real estate, the Plaintiff submitted a preliminary return of capital gains tax of KRW 2,650,82,496, and a copy of a sales contract of KRW 1,103,117,504, which deducts the acquisition value of KRW 2,496,496 and KRW 40,000 as listed below (i.e., acquisition value of KRW 3., KRW 3.4 billion - acquisition value of KRW 2,256,82,496 - Other necessary expenses - KRW 40,000,000) with regard to the preliminary return of capital gains tax of KRW 291,710,313 as documentary evidence of the acquisition value, and submitted a copy of a sales contract of KRW 2,650,01,000 (hereinafter “instant contract”).
The list of acquisition value under items 186,613,639 of registration tax imposed on 113,819,570 of registration tax on 112,60,000 of registration tax on 2,650,000 of the purchase price (original) sale price under item (b) of the same paragraph (35,000 of other (acquisition) 67,298,350 of registration tax on 110,000 of registration tax on 110,00,000 of other (Litigation) 35,000 of registration tax on 35,295,222,785-- - 2,256,82,496
C. From March 22, 2018 to April 10, 2018, the Defendant: (a) denied KRW 224,898,350, such as interior expenses and other necessary expenses; (b) notified the Plaintiff of capital gains tax of KRW 80,692,49 on June 1, 2018; and (c) received the notice on June 11, 2018 by the Plaintiff.
(hereinafter “instant increase disposition”) D.
On September 17, 2018, the Plaintiff submitted one copy of the real estate sales contract (hereinafter “instant contract”) stating the terms and conditions of the special agreement on debt succession and claim set-off, with which KRW 2,650,000,000 is entered, and the instant approval seal contract submitted at the time of the initial preliminary return of capital gains tax is succeeded to the obligation.