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(영문) 서울행정법원 2017.02.03 2016구합66032

양도소득세부과처분취소

Text

1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The plaintiffs (the plaintiffs et al., without distinguishing L from the plaintiffs in the case of the plaintiff F, and the plaintiff et al., with L et al., hereinafter referred to as the "Plaintiffs") own each share of the Dongjak-gu Seoul Metropolitan Government M& 1,034 square meters (hereinafter referred to as the "instant land") as shown in the attached Table 1, as shown in the attached Table 1.

B. On July 20, 2006, 2006, Mocck Co., Ltd. (hereinafter “Mock Co., Ltd.”) entered into an implementation agreement with the Plaintiffs on the following terms (a contract was entered into with each landowner, and each contract entered into with the Plaintiffs; hereinafter “the instant charges”) in order to execute the new construction project of Nck apartment (hereinafter “instant apartment”).

Article 1 (Purpose) The purpose of this Agreement is to ensure the successful completion of the main complex construction project (hereinafter “project”) by stipulating the status, rights, obligations, etc. of the plaintiffs and the Mocccccck three in concluding an agreement that the owner of the instant land provides the land to delegate and develop the construction of a main complex to the Mocck Co., Ltd., and that the Mocck Co., Ltd. provides for the exchange of the sales rights

Article 3 (Methods of Payment by Proxy) (1) The method of payment by substitute veck to the landowner shall be multiplied by 4.64 square meters per 1 square meter of the land registered by the landowner, and this shall be the area of payment by substitute.

(2) A landowner may choose one from among commercial buildings, officetels, or apartment houses.

(3) A landowner shall recognize the selling price approved by the competent authority of Moccck, and settle accounts and pay the sales price of the remaining flat trees to the Moccck three.

(4) In selecting commercial buildings or officetels, the amount per payment in kind x the area of payment in kind / commercial buildings.