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(영문) 서울행정법원 2016.02.17 2015구단57744

양도소득세부과처분취소

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff acquired and owned shares of 203, 90.875/727 of the instant land among the instant land, and eight households, including the Plaintiff, owned the instant previous house. The instant previous house was divided by eight households.

B. On July 29, 201, the owners of the previous houses of this case agreed to remove the previous houses of this case and build a new 12 household unit on the ground to carry out a joint business with the rest of 4 households other than 8 households of this case among them, by investing the entire shares of each household unit in the previous houses of this case and bearing 35 million won as a contribution.

C. On October 19, 201, the owner of the previous house of this case entered into a construction contract with Seoil Construction Co., Ltd. with the content of giving a contract for the construction work of the previous house of this case at KRW 1.6 billion. In relation to the preparation of the construction work price, the owner of the previous house of this case agreed to pay D the construction work price in lieu of Seoil Construction Co., Ltd., and paid 4 households to be sold in lieu of Seoil Construction Co., Ltd., and then pay D the construction price to be paid in lieu of the remaining seven households, and distribute the remaining sales price in proportion to the investment ratio of the owners of the previous house of this case.

After the completion of a new construction project, the owners of the previous housing in this case completed the registration of ownership transfer for the remaining four households except eight households owned by the owners of the previous housing in this case for the registration of ownership ownership of the previous housing in this case D. However, on July 30, 2012, the Plaintiff was due to the sale on July 27, 2012 as to the 18.21 square meters (29.601/727 shares) out of the shares of the instant land to D on July 30, 2012.