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(영문) 서울고등법원 2020.08.26 2019누51279

종합소득세부과처분취소

Text

1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff’s status 1) Incheon Metropolitan City: (a) to 1,271 members of the fishing village fraternity of N,O, P, and Q, who collected and maintained a water tank for a period of ten millions within the B construction project zone; and (b) to 1,271 members of the fishing village fraternity of N,O, P, and Q, a special supply of a total of 104 square meters of land within the said project zone under the condition of a long-term installment sale for ten years. (b) The Plaintiff is a person who was transferred the ownership of 1/54 shares of the land in Yeonsu-gu Incheon Metropolitan City, Yeonsu-gu, Incheon Metropolitan City as a land for the fishery life countermeasures against the fishing village development project.

B. The Plaintiff entered into a business agreement between the Plaintiff and E, and the Plaintiff entered into a business agreement with E (hereinafter “E”) on February 27, 2006, regarding the construction and sale of the main complex apartment on the ground, including the above land that the Plaintiff had ownership (hereinafter “instant business”). The Plaintiff provided the instant land share and the said company newly constructed the main complex apartment on the ground, such as the above land, and provided the Plaintiff with the right to occupy the apartment at a size of 50 square meters, and entrusted the instant land share to F Co., Ltd.

C. 1) E is a stock company G (hereinafter “G”) with the right to the instant project.

The Plaintiff transferred to G and H Co., Ltd. (hereinafter “H”) on March 30, 2007.

The purpose of Article 1 (General Provisions) of the Agreement on Joint Project in Yeonsu-gu Incheon Metropolitan City is to provide for the respective rights and obligations necessary for the instant project between the G and the contractor of the construction project, which is one of the common land owners and the Plaintiff, and the G and the contractor of the construction project, which are the implementation agency of the Plaintiff. Article 3 (Business Classification)

1. Plaintiff’s rights and duties

A. The Plaintiff shall secure the ownership of the project site necessary to promote the instant project in the name of the Plaintiff.

Provided, That the land cost of KRW 1,000 (Won 70,000,00) shall be borne by G, and the limited real right (including the name) on the project site shall be borne by the Plaintiff.