양도소득세부과처분취소
1. According to the expansion of the purport of the claim by this court, the judgment of the first instance is modified as follows.
Defendant.
1. Details of the disposition;
A. On January 17, 2012, the Plaintiffs entered into a land sales contract with the Korea Land and Housing Corporation (hereinafter “instant land sales contract”) with the content that the Plaintiffs would purchase KRW 36.26,470 square meters (hereinafter “instant land”) at KRW 36.26,39 million in Yangsan-si, which is created and sold by the Korea Land and Housing Corporation (hereinafter “the instant land”).
The Plaintiffs agreed to pay the remainder of the land sale price, excluding the down payment of KRW 3.62,639,000,000, in installments on eight occasions, and the Plaintiffs agreed to additionally pay 9% per annum if the total delay period is less than one month if the total delay period is less than one month, 11% per annum if the total delay period is less than three months, and 13% per annum if the total delay period exceeds three months.
The principal and interest of the down payment and each installment under the land sales contract of this case, and the date of the payment agreement shall be as specified in the following table:
On January 17, 2012, 3,626,39,30,40,30,40,40,40,40,40,40,40,40,406,40,40,406,40,406,40,407,40,400,40,406, 207,40,406,40,407,40,400,400,400, 206,30,40,30,40,000,40,40, 17,40,000, 17,40,000, 17,40,40,000, 17,07,60,60,000,40,000,000,004, 60,004, 17,004,00
B. On May 18, 2012, the Plaintiffs transferred to E Co., Ltd. (hereinafter “E”) the right to acquire one-half of the shares to be acquired by the Plaintiffs in each of the instant land at KRW 906,597,500, respectively, and thereafter, the Plaintiffs and E did not pay the first and fifth installments of the Plaintiffs on November 4, 2014.