양도소득세부과처분취소
1. All appeals filed by the Plaintiff (Appointed Party), the Plaintiff X, and Z are dismissed.
2. The costs of appeal are assessed against the Plaintiff (Appointed Party) and the Plaintiff.
1. The head of Incheon Metropolitan City in charge of the disposition was specially supplied to the members of Incheon, B, C, and D fishing village fraternity, etc., who engaged in fisheries, such as lighting and gathering within the project district of the reclamation project of public waters for the creation of the CF new city, with a site for living measures of 165 square meters per person from March 2005 to July 2005.
The above life countermeasure land was able to change the purchaser's name only once before full payment was made, and the plaintiff (appointed party), the designated parties, the plaintiff X, and the plaintiff Z (hereinafter "the plaintiff") from April 2005 to December 2006, the Yeonsu-gu Incheon Metropolitan Government CG, CH, CI, and CJ land ( these land were changed to F, G, H, and I in March 2006, the administrative district was changed to F, H, and I of Yeonsu-gu Incheon Metropolitan City; hereinafter each land is specified as below) from the fishing village fraternity members, etc. who have succeeded to the rights and duties of each share in the area of the above life countermeasure site.
(2) On July 31, 2006, the SelectionJ succeeded to the portion equivalent to the size of the above-mentioned land for livelihood countermeasures against CK (former lot number CL) land that is not the above land on July 31, 2006. However, in the case of the SelectionJ, it is common with the other plaintiffs, and thus, the SelectionJ separately indicates that it is necessary in addition to common matters.
Each of the above lands was incorporated into “E zone,” and each of the props of the above lands established “CG, CH Joint Building Association,” “CI,” and “CJ Joint Building Association,” around September 2005 for the construction of multi-family housing. Some of the props completed the registration of transfer of ownership with respect to their respective ownership shares from January 2, 2006 to December 2006, a Co., Ltd., Ltd. (hereinafter “Lifed Real Estate Trust”), a case non-Real Estate Trust Co., Ltd. (hereinafter “Cased Real Estate Trust”) as a trustee.
(hereinafter referred to as “first Trust”). A joint construction association was established around the same time with respect to the land of AL, and the Selection J on August 2006.