양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
The Plaintiff owned 7.27/1213 shares (hereinafter “instant land shares”) in the Dongjak-gu Seoul Metropolitan Government 1,034 square meters (hereinafter “instant land”).
Article 1 (Purpose) The purpose of this Agreement is to ensure the successful completion of the main complex construction project (hereinafter “project”) by prescribing the status, rights, obligations, etc. of the Plaintiff and the Mocccccctor in concluding an agreement that the owner of the instant land provides the land to delegate and develop the construction of a main complex to the Mocctor, and that the Moctor provides the exchange of sales rights of new buildings in return for the said agreement.
Article 3 (Methods of Payment by Proxy) (1) The method of payment by substitute veck to the landowner shall be multiplied by 4.64 square meters per 1 square meter of the land registered by the landowner, and this shall be the area of payment by substitute.
(2) A landowner may choose one from among commercial buildings, officetels, or apartment houses.
(3) A landowner shall recognize the selling price approved by the competent authority of Moccck, and settle accounts and pay the sales price of the remaining flat trees to the Moccck three.
(4) In selecting commercial buildings or officetels, it shall be calculated as follows: (The face value per real estate repayment 】 the area of payment in kind / the value of sales in lots / the number of commercial buildings sold in lots) and the remaining balance shall be settled.
Article 4 (Charges for Land Owners' Charges) If the sale price of a building facility to be sold in lots exceeds the amount of payment in kind by the landowner, the landowner shall bear the difference, and the standards and methods for payment shall be as follows:
(1) Charges shall be imposed on the landowners by subtracting the area received as payment in kind by the landowners from the sale price of buildings in lots.
(Sale price - The amount of land paid in kind by the landowner = the charge of the landowner) Article 6 (Registration in Trust) (1) The landowner shall register the land of the landowner in trust to a trust institution designated by Mocck.
(3)