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(영문) 의정부지방법원 2018.05.29 2018구합11413

양도소득세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

As of July 10, 2003, the Plaintiff acquired the real estate listed in the separate sheet No. 1 with B and C, and operated a liquefied petroleum gas filling station (hereinafter “instant gas filling station”) with the trade name “Dgas filling station” from the above real estate.

On September 1, 2005, the area where the gas filling station of this case was located was designated as the E-site development project area. The gas filling site of this case was transferred to the F Corporation due to the acquisition of public land on December 21, 2006.

The transferor is the transferee of the contract for the transfer of the right of business in the charging station: The transferor and the transferee enter into a contract for the transfer of the right of business in order for the transferee to take over the share of the business specified below the plaintiff's ownership of the gas filling station in the case of this case being operated as the share of 1/3 on the land stipulated in Article 2 of G.

(1) All business rights for 1/3 of the shares owned by the transferor of the instant gas filling station in the present business (2) to the land subject to filling business for 1/3 of the shares held by the transferor of the instant gas filling station that will be retained within the development project area in the future, as well as all business rights such as a permit for the instant LPG filling business and a permit for all kinds of business rights to be acquired by the transferee after the transferee after the takeover of the housing site and the retention site: H, I, and J Article 3 (Transfer Amount) of the Business Rights to be acquired under this Agreement shall be KRW 1,00,000,000.

Article 4 (Method of Payment of Transfer Price) (1) 900,000,000 won shall be paid at the same time as this contract is concluded.

(2) Balance: 100,000,000 won shall be paid in the name of the transferee within three (3) days from the date on which the proprietor’s succession on the permission for liquefied petroleum gas-supply business and the registration certificate for business is completed.

Article 5. Special Agreements.