양도소득세경정거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance for the acceptance of the judgment is as follows. The reasoning of the judgment of the court of first instance is as follows, and it is identical to the reasoning of the judgment of the court of first instance except for the addition of the judgment of the plaintiff to the appellate court as stated in the following 2. Thus, it shall be cited in accordance with Article 8(2)
The portion of the newly-built house in this case was transferred, and the newly-built house in this case was transferred, and around June 2006, the newly-built house in this case was raised to "the newly-built house in this case was transferred" in the second fifth of the second judgment of the court of first instance.
The "Transfer Income Tax" in Part 8 of the judgment of the court of first instance shall be applied to the "preliminary return of transfer income tax".
Article 45 (2) "Article 45 (2)" in Part 3 of the Judgment of the first instance shall be applied to "Article 45-2 (2)".
2. Judgment on the plaintiff's assertion of appeal
A. The Plaintiff asserts to the effect that, although the Defendant trusted that he/she would make a disposition in accordance with the Supreme Court Decision 2013Du12690 Decided December 11, 2014, the Defendant’s refusal of such a request is against the good faith principle or constitutes an abuse of rights.
B. In general, in administrative legal relations, in order to apply the principle of the protection of trust to the act of an administrative agency, first, the administrative agency should name the public opinion that is the object of trust to the individual, second, the administrative agency's trust to the trust of the individual's opinion shall not be attributable to the individual, and third, the individual should have trusted the opinion name and committed any act corresponding thereto. Fourth, by the administrative agency's disposition contrary to the above opinion name, the individual's trust in the opinion name may result in an infringement of the individual's interest in the trust of the opinion name, and fifth, the administrative disposition pursuant to the above opinion name shall not be likely to seriously undermine the public interest or legitimate interests of a third party.
(See Supreme Court Decision 2013Du8431 Decided December 15, 2016, etc.).