양도소득세경정거부처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Details of the disposition
Plaintiff
A The area of 210 square meters (hereinafter referred to as “C”), E prior to D, 22 square meters (hereinafter referred to as “E”), 22 square meters (hereinafter referred to as “F land”), G 210 square meters (hereinafter referred to as “G land”), G 210 square meters prior to H, 79 square meters (hereinafter referred to as “H”), 1 large 35 square meters (hereinafter referred to as “I land”), and J 564 square meters (hereinafter referred to as “J 564 square meters”) owned by the Plaintiff was located in a green-belt area, which is a development-restricted area. However, on May 30, 2005, the development-restricted area was revoked, and the area was changed to Class 1 general residential area.
When the above land including each of the instant lands was incorporated into a zone for overcheon City Public Works after the incorporation, the Plaintiffs followed a consultation on compensation under the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects (hereinafter “The Plaintiffs”) on July 26, 2007, and Plaintiff A paid KRW 16,842,760 on the basis of the payment for receipt based on the payment for receipt after transferring H land and I land to the Si of Overcheon City, and paid KRW 60,48,040 on May 8, 2008, based on the payment for receipt. Plaintiff B paid KRW 60,339,270 on November 5, 207, based on the payment for receipt.
Meanwhile, in calculating the amount of compensation for the land in question, including each of the instant parcels of land, C, etc., the land value was assessed on the basis of the conditions before the development restriction zone was cancelled and the purpose of use was changed. As to the land transferred on July 26, 2007 and D land, E land, and F land transferred on May 8, 2008, Plaintiff B asserted that there was an error in the method of calculating the value of the land in question as to J land and the method of calculating the value of the land in question, and that there was an error as to the deception or the value of the compensation in the case of Sucheon-si as to J land (hereinafter referred to as “the instant five parcels”), and the agreement for the agreement between Suwon-si and Sucheon-si was concluded in accordance with Suwon District Court Ansan Branch Branch support 200