양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff owned 18.99 shares in total (hereinafter “instant land shares”) of 1,213 square meters in the Dongjak-gu Seoul Metropolitan Government B large 1,034 square meters (hereinafter “instant land”) and the land C at the above ground D units (hereinafter “instant previous apartment”) and E units of the instant apartment.
Article 1 (Purpose) The purpose of this Agreement is to ensure the successful completion of the main complex construction project (hereinafter “project”) by stipulating the status, rights, obligations, etc. of the plaintiffs and F in the agreement to provide the land owner with the delegation and development of the main complex construction to F, and the F in exchange for the right to sell new buildings.
Article 3 (Method of Payment in Kind) (1) The method of payment in kind provided by F to landowners shall be multiplied by 4.64 square meters per 1 square meter of the land registered by the landowner, and this shall be the place of payment in kind.
(2) A landowner may choose one from among commercial buildings, officetels, or apartment houses.
(3) A landowner shall recognize the sale price approved by the competent authorities, and settle accounts and pay to the F the sale price for the remaining balance, excluding the amount of payment in kind.
(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 area of payment in kind by landowners = the charges of landowners)
B. F Co., Ltd. (hereinafter “F”) is on the instant land.