beta
(영문) 서울행정법원 2019.01.16 2018구단67087 (1)

양도소득세부과처분취소

Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. On May 16, 2003, the Plaintiffs (i) acquired and transferred the instant real estate, and (ii) on May 16, 2003, the land located in the said merchant’s Dong is specified solely by the parcel number, land category, and area.

(1) On December 14, 2006, the 1/3 shares of the 5 buildings listed below and above are acquired, and the 1/6 shares of the 1/6 shares of the aggregate land and each of the above buildings were additionally acquired (hereinafter referred to as the “instant real estate” in combination with each of the above buildings and the mother land, and when referring to a part of each of the above buildings, it shall be indicated as the abbreviations below, and the 1/3 shares of the 5 buildings, including the building A, B, C, and D, shall be collectively referred to as the “instant annexed buildings.”

2) The 1st floor parking lot of the second-class neighborhood living facilities in the second-class neighborhood living facilities in the second-class neighborhood living facilities in the second-class 2nd floor of the building title, 1 reinforced concrete building structure 5th floor, 2nd 5th 5th 5th 5th 5th 5th 5th 5th 5th 5th 2nd 2nd 2nd 2nd 3rd 2nd 2nd 3rd 2nd 2nd 3rd 2nd 2nd 2nd 3rd 2nd 2nd 2nd 2nd 4th 4th 4th 5th 5th 2nd 3rd 2nd 2nd 2nd 3rd 2nd 2nd 2nd 3rd 2nd 2nd 2nd 2nd 3rd 2nd 2nd 3rd 2nd 3rd 3rd 2nd 3rd 2nd 2nd 3rd 2nd

(hereinafter “instant partition” and “each parcel of land after subdivision” are divided into six parcels of land after subdivision, and part of each parcel of land after subdivision is referred to as “C after subdivision, etc.” according to the lot number. The building on each parcel of land after subdivision is as listed below. The building on each parcel of land is as listed below.

(A) On March 15, 2014, there was no building on D’s land. On April 15, 2014, 2014, the Plaintiffs were attached to the following: (a) a main building of 1,610 square meters in a building with a land of 3,493 square meters on the partitioned ground; (b) a part of a building of 696 square meters in a multi-dong building E-dong building; and (c) a part of a building of 566 square meters in a building of 794 square meters in a building of 1,446 square meters in a building of 1,446 square meters in a building with a part of 1,46 square meters in a H large 827 square meters in a building with a building of 1,46 square meters