양도소득세경정거부처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
A. The transferor of the right to parcel out land and the right to parcel out land: F (hereinafter “A”)’s transferee: (a) Plaintiff et al. (hereinafter “B”); and (b) Plaintiff et al. (hereinafter “B”); and (c) Plaintiff et al. (hereinafter “B”); and (d) Plaintiff et al. entered into a contract with the following intent to transfer and acquire the instant sales right and the entire issued stocks (hereinafter “subject to transfer and takeover”) in good faith.
Article 1 (Indication of Object of Transfer and Acquisition): The proper purpose of supply D: Central commercial site (business, cultural facility area): 4,640 square meters: 20,000,000 won in total per share value of 50,000,000 won in total, per share value of 200,000,000 won in total, and transfer, the object of transfer, the transfer of the deposit money for the land purchase (4,40,000,000 won in total) of the purchase price of 10,000,000 won in total (4,000,000,000,000,000 won in total), the total amount of the purchase price of 1,00,000,000 won in total (14,40,000,0000 won in total), the transfer price of 0,000,0000 won in total (3,000,0000 won in total), and the transfer price of transfer shall be paid separately.
② At the end of consultation with the Plaintiff, etc. in order to purchase the instant land, G entered into an agreement on January 8, 2010 with the Plaintiff, etc. and F for the following terms:
(3) In cases where F receives a premium exceeding 4.4 billion won which is the down payment originally paid during the transfer of the right to sell the instant case, it shall be governed by Article 19-2 of the Housing Site Development Promotion Act and Article 13-3 of the Enforcement Decree of the same Act.