양도소득세등경정청구거부처분취소
1. Revocation of a judgment of the first instance;
2. All plaintiffs' claims are dismissed.
3. The plaintiffs' total costs of litigation.
Details of the disposition
The land owned by the plaintiffs is located in the natural green area originally located in the development restriction zone, which is the development restriction zone, but the land was selected as the first cancellation zone, and the development restriction zone was revoked by the Gyeonggi-do public notice D on May 30, 2005 and changed to the first-class general residential area.
After that, the instant land was incorporated into the “E business” zone in Overcheon City, and the compensation consultation under the Act on the Acquisition of Land, etc. for Public Works and the Compensation Therefor was conducted on May 2007 according to the notification of the compensation plan and the notification of the public announcement of the compensation plan for the Overcheon City. In the process of the consultation on compensation, the Sincheon City deemed that the cancellation of the instant land and the alteration to the Class I general residential area for the purpose of the relevant parking lot expansion project were made directly, without considering the fact that the designation of the development restriction zone and the alteration to the Class I general residential area for the instant land were made with the aim of the relevant parking lot expansion project, and presented KRW 187,351,302 and the compensation calculated by evaluating the value of the instant land
On May 26, 2008 and June 13, 2008, the Plaintiffs accepted the above compensation offered by the Jungcheon-si, and agreed to purchase by negotiation, and completed the ownership transfer registration in the future of Overcheon-si with respect to the instant land. The Plaintiffs reported and paid KRW 12,00,000 to Plaintiff A, and Plaintiff B, with respect to the said compensation for capital gains tax reverted to year 2008.
However, as the expropriation ruling on the land adjacent to the instant land evaluated the value of the neighboring land based on the condition that the development restriction zone was cancelled, and the compensation was determined to be KRW 2,430,000 per 1 square meter, the landowner, including the Plaintiffs, filed a lawsuit claiming restitution of unjust enrichment against Sucheon-si on July 31, 2009 by the Suwon District Court Ansan Branch 2009Gahap5259.
On February 16, 2008, in the first instance court of the lawsuit, the above negotiation is revoked on the grounds of the plaintiffs' mistake.