양도소득세경정거부처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasons for the court’s explanation concerning the instant case is as follows: (a) under Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, the court shall accept the Plaintiffs’ assertion as stated in the reasoning of the first instance judgment, except for adding the following judgments as to the Plaintiffs’ assertion: (b) as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Additional determination
A. The Plaintiffs’ assertion tax authorities should respect the legal relationship chosen by the taxpayers, barring special circumstances.
Plaintiff
등은 택지개발촉진법상의 전매제한 규정 ◆ 택지개발촉진법 제19조의2(택지의 전매행위 제한 등) ① 이 법에 따라 조성된 택지를 공급받은 자는 소유권 이전등기를 하기 전까지는 그 택지를 공급받은 용도대로 사용하지 아니한 채 그대로 전매(명의변경, 매매 또는 그 밖에 권리의 변동을 수반하는 모든 행위를 포함하되, 상속의 경우는 제외한다. 이하 같다)할 수 없다.
Provided, That the main sentence may not apply to cases prescribed by Presidential Decree, such as housing construction sites supplied for relocation measures.
(2) Where a person who is supplied with a housing site resells the housing site in violation of paragraph (1), the relevant juristic act shall be null and void, and the implementer of the housing site development project (referring to the original supplier of the housing site) may repurchase the relevant housing site by paying an amount calculated by adding up the value of the housing site as at the time of supply and the amount calculated by applying the average
A person who resells a housing site in violation of Article 31-2 (Penal Provisions) shall be punished by imprisonment for not more than three years or by a fine not exceeding 100 million won.
◇ 택지개발촉진법 시행령 제13조의3(택지의 전매행위 제한의 특례) 법 제19조의2 제1항 단서에서 "대통령령으로 정하는 경우"란 다음 각 호의 어느 하나에 해당되어 시행자의...