logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2019.03.21 2018누35652
양도소득세부과처분취소
Text

1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax attributed to the Plaintiff on December 1, 2015 15,660.

Reasons

1. The relevant part of the reasoning of the judgment of the court of first instance is the same as that of the reasoning of the judgment of the court of first instance, and thus, the relevant part of the reasoning of the judgment of the court of first instance is cited pursuant to Article 8(2) of the Administrative Litigation Act and

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is that E purchased and title trust was made to the Plaintiff.

This can be seen as follows: (a) E paid purchase price by means of borrowing the farmland of this case as collateral; (b) the property tax imposed on the farmland of this case was paid by E; and (c) the Plaintiff paid the Plaintiff the amount of KRW 58 million distributed to the Plaintiff upon the bid of the farmland of this case.

Therefore, according to the substance over form principle, a taxpayer of capital gains tax is not a plaintiff who is only a title truster E.

B. 1) The facts of recognition are as follows: (a) the instant farmland and the instant adjacent farmland, Seoyang-gu, Seoyang-gu, Seoyang-gu, Seoyang-gu, Incheon-gu; and (b) 407 square meters prior to H (hereinafter “instant farmland and adjacent farmland”).

A) On November 17, 2003, the seller: (a) around November 17, 2003; (b) the seller entered into two sales contracts with the seller as “N”; and (c) the seller as “O”; and (d) the subject matter of the sales contract as “YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY

3. On December 3, 2003, immediately before the Plaintiff acquired the farmland of this case, a joint collateral was established on the farmland of this case and adjacent farmland. A registration was made on June 4, 2004, immediately after the Plaintiff acquired the farmland of this case, to change the debtor to E, and on the farmland of this case on June 17, 2004.

arrow