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1. Revocation of the first instance judgment.
2. The Defendant’s transfer income tax attributed to the Plaintiff on December 10, 2012 for the year 2005.
Reasons
1. Details of the disposition;
A. As of December 29, 2005, the Plaintiff: (a) sold each real estate indicated in [Attachment 1] as indicated in the Plaintiff-owned real estate (“instant real estate”; and (b) sold KRW 650 million by attaching the sequences indicated in “the indication of the instant real estate” when individually named; (c) concluded a contract with an intermediate payment of KRW 315 million on December 29, 2005; (d) the intermediate payment of KRW 270 million on December 19, 2006; and (e) the remainder of KRW 270 million on January 19, 2006 with an intermediate payment of KRW 270 million on the instant real estate; and (e) the remainder of KRW 270 million on the instant real estate in lieu of cash payment, the Plaintiff purchased and sold the instant real estate bonds (the maximum amount of KRW 200 million on a deposit basis and KRW 70 million on a deposit basis, and (e) purchased and sold the instant real estate in the name of the purchaser.
B. On December 29, 2005 and December 30, 2005, prior to the payment date of the remainder, the Plaintiff completed each of the instant real estate transfer registration (hereinafter collectively referred to as the “instant transfer registration”) with respect to the instant real estate in the name of C, a purchaser under the instant sales contract.
B The obligation to assume the obligation to pay part of the purchase price in cash as stipulated in the instant sales contract, and to assume the obligation in lieu of the payment of the balance, was fully performed on January 20, 2006 by cancelling the right to collateral security on the instant real estate.
C. On February 6, 2006, when the Plaintiff made a preliminary return and payment of transfer income tax to the Defendant, the transfer value of the instant real estate is KRW 320 million [in addition to the instant sales contract, it is the amount stated in each of the approval seal agreements (Evidence No. 3-2 and No. 3) written in the cause of the instant transfer registration], the transfer income tax is KRW 22,700,353, and the said tax was voluntarily paid (Evidence No. 1 and No. 6-1 of the evidence No. 5), and the said tax was voluntarily paid.
(No. 6-1) The defendant shall conduct a tax investigation on December 10, 2012.