Kim Jong-ro (Attorney Lee In-bok, Counsel for defendant-appellant)

Head of Ansan Tax Office

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

The imposition of capital gains tax of KRW 121,845,780 for 88 years against the plaintiff on August 2, 198 and the imposition of KRW 24,384,020 for the defense tax shall be revoked. The judgment that the litigation costs shall be borne by the defendant shall be assessed.

In full view of the whole purport of pleadings as to Gap evidence 1 (Receipt), Eul evidence 1-2, 3 (Calculation Statements by Owners), and 4 (Correctional Matters) without dispute over the establishment of each contract, the plaintiff's 1-5-1-2-2- of Jongno-gu Seoul 85-2-2-1, 783-65-2-2-7, 10, 400-7, 1987, 200-1-7, 5-7, 40-7, 5-7, 50-7, 40-7, 50-7, 50-7, 50-7, 50-7, 50-7, 1987, 40-7, 50-7, 50-7, 50-7, 1987, 50-7, 50-7, 50-7, 50-1-6, 50-7, 50-1.

The defendant asserts that the disposition of this case is legitimate on the grounds of the above disposition and the applicable provisions of law. Accordingly, the plaintiff's non-party 2 sold 1,100.5 meters of the above site to the above Lee Jae-in, and the transaction amount stated in the contract for land transaction reported to the head of Jongno-si is not the expected actual transaction value as it is written, but the transfer value is unclear because the actual transaction value as to the land shares in this case is not confirmed. Thus, in calculating the transfer value, the transfer value in accordance with the proviso of Article 170 (1) 1 (c) of the Enforcement Decree of the Enforcement Decree of the Income Tax Act and Article 56-5 (5) 2 of the Enforcement Decree of the same Act should be the conversion value under Article 115 (1) 1 (c) of the Enforcement Decree of the Income Tax Act and Article 56-5 (5) 2 of the same Enforcement Decree of the same Act should be the actual transaction value. Thus, the defendant

Therefore, Article 21-7(1) of the Act on the Utilization and Management of the National Territory provides that the Minister of Construction and Transportation may designate a zone where speculative land transactions are likely to increase rapidly for a period of five years, and the land price may increase rapidly. With respect to the land located within the area designated as the reported area, the parties who have entered into the contract for land, etc. as the ownership and superficies shall jointly report to the Governor through the head of the competent Si/Gun/Gu the terms and conditions of the contract, such as the type, area, purpose, cost of the contract, etc. of rights and the utilization plan, etc. of the land. The same shall apply to any change in the reported matters. Article 33 subparag. 4 of the Act provides for penal provisions against the person who entered the contract for land, etc. without filing a false report under Article 21-7(1) of the Act on the Utilization and Management of the National Territory 500, and it is reasonable to deem that the above report has been made in accordance with Article 21-7(1)5 of the Act on the Utilization and Management of the National Territory 60 x 70.

On the other hand, there is no dispute between the parties that the actual acquisition value of the land shares of this case is KRW 427,141,00, and the actual transfer value is KRW 760,140,500 and the actual transfer value is calculated for an occasional amount of 88 years against the plaintiff based on the gains from the transfer of assets calculated as KRW 760,140,50, as stated in the claim, that the transfer income tax is KRW 121,845,780, as stated in the claim.

Therefore, since the taxation disposition of this case is lawful, the plaintiff's claim for revocation of the preceding system is without merit, and the costs of the lawsuit are assessed against the plaintiff who has lost.

Judges Lee Jong-hee (Presiding Judge)