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(영문) 수원지방법원 2015.08.11 2014구합7207

취득세등부과처분취소

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1. All of the plaintiffs' claims are dismissed.

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

Reasons

1. Details of the disposition;

A. On October 12, 2006, the Plaintiffs purchased 35,325,000 won from the Korea Land Corporation (the Korea Land Corporation was merged into the Korea Land and Housing Corporation on October 1, 2009; hereinafter the same shall apply) for the purchase price of 353,250,000 won, which is the land within the Gidong Housing Site Development Zone, for the purchase price of 35,325,00 won, and for the contract price of 79,725,00 won on April 12, 2007, and for the installment of 79,40,000 won on December 2, 2007, and for the installment of 79,40,000,000 won on April 3, 2008, each of the parties agreed to pay the purchase price of 300,400,000 won on April 17, 2008.

(2) At the time of the instant sales contract, the Plaintiffs agreed to the effect that “if the Plaintiff pays in advance more than the day when the purchase price was paid, the amount calculated according to the method and interest rate determined by the Korea Land and Housing Corporation may be received at a discounted rate.”

B. On October 12, 2006, the Plaintiffs paid a total of KRW 351,147,490 (excluding KRW 351,114,990,000,000,000,000 for contract deposit under the instant sales contract, as well as KRW 35,325,000,00,00 for purchase price until May 19, 2009).

C. On March 11, 2011, the Plaintiffs entered into a contract with the Korea Land and Housing Corporation and D to succeed to all rights and obligations of the Plaintiffs under the instant sales contract. On the same day, D paid any balance under the instant sales contract to the Korea Land and Housing Corporation, and completed the registration of ownership transfer based on the instant sales contract.

The Defendant: (a) paid the purchase price of KRW 351,147,490 under the instant sales contract to the Korea Land and Housing Corporation by May 19, 2009; and (b) deemed that the instant real estate was actually acquired on May 19, 2009; and (c) the Plaintiffs on September 4, 2013.