Seocho 209west 2810 (No. 29, 2009)

Actual gains on transfer of the sale right

The actual gains on transfer of the sale right transferred in consideration of the sales contract, confirmation of the acquisitor of the sale right, transfer details, etc. shall be the value confirmed by the tax authority.

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The imposition of capital gains tax of KRW 27,627,470 on the Plaintiff on January 2, 2009 shall be revoked.

1. Details of the disposition;

A. On January 2, 2009, the defendant acquired the right to sell BBB-B-let apartment 104 Dong 803 located in Seongbuk-gu Seoul AAB-dong 224 (hereinafter referred to as the "right to sell this case") from 29,00,000 won on August 30, 2002, and imposed capital gains tax on the transfer of 89,000,000 won on KimD and EE to 89,00,000 won on September 6, 2002 (hereinafter referred to as the "disposition of this case").

B. On the ground that the Plaintiff’s objection is presumed to have paid the sales contract of this case, the Defendant added KRW 22,309,000 to the acquisition price, thereby reducing or correcting capital gains tax to KRW 27,627,470, on the ground that the Plaintiff was presumed to have paid the sales contract of this case.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1 to 9

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The Plaintiff acquired the sales right of this case from 29,000,000 won, and transferred 40,000,000 won to 00,000 won, and the FF transferred 65,000,000 won again to MyeonD, etc., despite the fact that the Plaintiff’s transfer margin on the sales right of this case was about 11,00,000,000 won, the disposition of this case on the premise that the Plaintiff transferred the sales right of this case to DoD Kim, etc. was unlawful.

B. Determination

(1) On August 14, 2002, Gap evidence Nos. 3 and Eul evidence Nos. 13 (including paper numbers) and Eul evidence Nos. 2, the following circumstances, i.e., there is no sales contract made between 0F and the plaintiff, 00 won stated that 00 won does not have any knowledge of the right to sell this case in telephone conversations with the defendant's employees, KimD prepared a confirmation document that the plaintiff acquired the right to sell this case from 89,000,000 won (including the sale contract amount) and submitted it to the defendant, and the FF remitted KRW 40,000 to the plaintiff on September 9, 2002. However, the plaintiff's transfer of 63,770,000 won to 00 won to 00,000 won in light of whether the transfer of each of the above right to sell this case to 00,000 won in consideration of whether or not other remittance between the plaintiff and 00 won was related to the trade of this case.

3. Conclusion

Thus, the plaintiff's claim of this case is dismissed as it is without merit.