The registration of ownership preservation has been completed.

E. The Plaintiff’s purchase and sale from EE real estate trust on March 7, 2011 due to the purchase and sale as of December 5, 2007

Of the instant apartment, the △△△△△△△△ apartment (exclusive area of 92.13 square meters and the share in the site) of the sixth floor among the instant apartment.

Registration of transfer of ownership (hereinafter referred to as the "shared apartment of this case") with respect to 15.05/39 (hereinafter referred to as the "shared apartment of this case").

The "registration of apartment in this case" has been completed.

F. The Defendant transferred the instant land shares to the Plaintiff on or around February 14, 201 under the instant contract.

Considering that it was the Plaintiff’s correction and notification of KRW 00,000,000 for the transfer income tax reverted to year 201 (hereinafter “the Plaintiff”).

‘Disposition' of this case.

2. Whether the instant disposition is lawful

(a) Relevant statutes;

It is as shown in the attached Form.

B. Whether the instant land was transferred

1) The plaintiff's assertion

The Plaintiff provided the instant land shares to ○○○○ pursuant to the instant contract.

The apartment is to be newly built, and the apartment of this case is acquired, and the plaintiff actually causes it.

Ga. Since apartment was newly built on the land owned by the plaintiff, among the shares in the land in this case

The part corresponding to the area of the site of a several apartment can not be deemed to have been transferred by the plaintiff.

2) Determination

A) The former Income Tax Act (amended by Act No. 11146, Jan. 1, 2012; hereinafter “Income Tax”)

Section 1 of Article 88 of the Act shall be transferred regardless of the registration or record of the assets.

The assets actually transferred for price due to the Do, exchange, investment in kind in a corporation, etc.

subsection (2) of the same section, the term "urban Development Act or any other Act" is defined and

(1) Where the land category or lot number is changed due to a replotting disposition or appropriated for a land allotted by the authorities in recompense for development outlay

It is stipulated that the transfer shall not be considered as a transfer.

B) The following are revealed by adding up the aforementioned facts and the purport of the entire arguments

In light of the circumstances, the Plaintiff’s share in the instant land in accordance with the instant contract.

The purchase price of an apartment shall be the price calculated by deducting the charges of this case from the sale price of the apartment;

It is reasonable to view that the transfer was made.

(1) Construction permission and approval for use under the Building Act for the instant apartment construction project

A general real estate development project is a general real estate development project. For the project, the Plaintiff entered into the instant contract on an individual basis with the ○○○○○○○, free will, and accordingly, the Plaintiff provided the instant land shares, and only purchased the instant water-sale apartment, and the said series of procedures

An urban development project under Article 88 (2) of the Income Tax Act or a disposition of replotting under other Acts;

There is no ground to view that it was made.

(2) The content of the instant contract is to newly construct the instant apartment with the Plaintiff’s share in the instant land.

offering the apartment of this case in return for the purchase of the apartment of this case, and for the sale of the land of this case

The difference between the price of the apartment and the sale price of the apartment is settled.

The land shares of this case are co-ownership rights to the land of this case, and the land shares of this case are sold by the plaintiff.

Each site right of a unit apartment is a component of the apartment of this case, which is an aggregate building.

In other words, the share of the instant land is a right independent of the above ground building, while it is a right independent of the above ground building.

The rights are all rights that can not be separated from the aggregate building. Even for the same purpose of land, the above shall not apply.

Since each right is completely different from the legal nature, the plaintiff maintains part of the share in the land of this case.

However, it is difficult to view that the apartment was newly built on that ground.

(3) If the Plaintiff offered the instant land share and was sold in lots, the instant water-sale apartment is sold.

The charge of this case to be settled at the sale price of the water-sale apartment of this case

amount calculated by subtracting the sales value equivalent to the sales value of the substitute lot multiplied by 4.64 per square year’s 4.64.

The settlement method shall be the value of the instant land share provided by the Plaintiff and the amount of the instant land share sold by the Plaintiff.

After calculating the value of the two apartments according to each calculation method, only the difference is finally paid.

The purpose is to promote the convenience of the settlement of accounts by making it available, and the value of the shares in the land of this case and

It is premised on the payment of the value of the purchase apartment of this case, but the share of the land of this case

Of the lands corresponding to the site right of a unit apartment among the buildings sold in lots shall not be traded.

It cannot be deemed that the payment was not made on the premise or on the part above.

B. Regarding the timing of transfer

1) The plaintiff's assertion

The time of transfer of the instant land shares is the time of the transfer of the instant land shares under the name of EE Real Estate Trust.

The trust registration of this case was completed not on February 14, 201, but on February 11, 2007, when the registration of the trust of this case was completed.

29. should be viewed as 29.

2) Determination

(1) In addition to the purport of the whole of the facts and evidence mentioned above, the following

In light of the intent, it is reasonable to view that the time of transfer of the instant land share was February 14, 201.

A) The Plaintiff’s share in the instant land for the instant new construction project under the instant contract

Until the completion of the new construction project of this case, the land of this case was agreed to be transferred to the owner.

The portion of support was trusted to EE real estate trust and set up two terms. Pursuant to the instant trust agreement, the reservation was made.

by making the trust registration of this case within its meaning, the disposal of ownership of the land shares in this case

the trustee and the owner of the new construction project of this case, in principle, have not been completed.

In this case, the same corporation (EE Real Estate Trust) is a subject of legal status, and in this case the EE Real Estate Trust is a corporation.

It is the building owner and the trustee.

B) A trust unilaterally made by the Plaintiff, the truster under the instant trust agreement

contract shall not be terminated. However, the trust shall not be terminated for a certain reason under the contract.

may terminate the trust contract, and the trust contract shall be terminated, or the project shall be

Where it becomes impossible to do so, the trust contract shall be terminated (Article 25 of the Trust Contract). In such cases, the trust division shall be entrusted.

(1) The registration of a trust for san shall be cancelled, the registration of ownership transfer shall be completed for the buyer, and the trust property shall be completed.

The trust contract shall be transferred to the beneficiary in existing conditions (Article 26 subparagraph 1 of the Trust Contract). In other words, the trust contract shall be terminated.

Upon termination, the trustee is not entitled to the trust property, but the trustee is not entitled to the property.

It shall be returned to the buyer, beneficiary, etc.

C) The price for the transfer of the instant land share is the sale of the instant water-sale apartment by the Plaintiff.

That is, the new construction project of this case is completed and the registration of this case is light according to the sales contract.

Until they were paid, the plaintiff was in a state of not being paid for in return. In the process,

the trust of this case is registered as the trust of this case. This is due to the trust itself under the above trust contract.

The Plaintiff did not receive or agreed to pay for land shares. In other words, the new company of this case

At the time of deposit registration, the settlement of the price for the share in the instant land was not made at all.

D) As the plaintiff, the purpose of the new construction project of this case has been achieved, and the registration of the apartment of this case

Before completion, there was a need to prepare a way to guarantee the payment of the consideration.

The owner's share in the land of this case while the new construction project of this case is carried out from the owner's perspective.

Even if the plaintiffs did not acquire full ownership, the shares of the land in this case were acquired by the third party.

There was a need to restrict the disposal in mind. It was necessary to reduce the need of these bilaterals.

to limit the use, profit-making, and disposal of the share in the land of this case to the extent of its purpose;

the trust registration of this case is deemed to have been made, and the plaintiff is actually entitled to share in the land of this case.

for securing the return of the transfer proceeds already paid, since the payment was not received;

In other words, the registration of the instant trust was not made.

E) Although there is an expression "the area of repayment in substitution" under the contract of this case, it is the land of this case.

The price received by the plaintiff in response to the portion converted into the area of the unit apartment of this case

It does not mean that the payment in kind is actually made, and it does not mean that the payment in kind is made.

Although the registration of preservation of ownership of this case cannot be seen as a substitute payment for the plaintiff, the preservation of ownership of this case

The transfer of ownership on the Plaintiff’s share in the land has been completed by means of a completion of such transfer.

There is no change in facts.

C. As to the computation of transfer value

1) The plaintiff's assertion

In the calculation of transfer margin, the transfer value shall be equivalent to the insufficient construction cost in the new apartment of this case.

00,000,000 won, and on the basis of the sale price determined by ○○○○○, the transfer value shall be deemed 00,000 won.

calculated is illegal.

2) Determination

According to the above facts, the plaintiff was approved by the competent authority by the ○○○○ under the contract of this case.

Recognizing the sale price of the unit apartment in this case (Article 3(3)), the plaintiffs are admitted from the sale price of the unit apartment in this case

Since an agreement was reached to bear the amount obtained by deducting the amount received in payment (amount) (Article IV(1));

It can be seen that there is an agreement on the basis of the calculation of the transfer value.

Therefore, the transfer value of the instant land shares is based on the sale price according to the terms of the contract.

It is reasonable to calculate this part of the Plaintiff’s assertion.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so ordered as per Disposition.

the document shall be declared.

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

The disposition of imposition of capital gains tax imposed on the Plaintiff on June 1, 2015 by the former Defendant working in the Gu office shall be revoked.

A. The Plaintiff owned 20.79/12 of 1,213 of 00 square meters in Seoul ○○○-dong 】 】 】 】 】 】 1,034 square meters in large land (hereinafter “instant land”). The Plaintiff owned 20.79/12 of 66.12 square meters in total of 52 square meters in land and 66.12 square meters in total on the ground.

B. On July 1, 2006, 2006, ○○○○○○ Co., Ltd. (hereinafter referred to as “○○○○○○○”) entered into an implementation contract with the Plaintiff (hereinafter referred to as “instant contract”) with a view to carrying out a new construction project of DD main apartment (hereinafter referred to as “instant apartment”) on the instant land, and the other right holders of the instant land, other than the Plaintiff, entered into a contract with ○○○○○○, with the same content as the instant contract.

C. On April 2, 2007, the Plaintiff entered into a management-type land trust agreement (hereinafter “instant trust agreement”) with EE real estate trust, EE real estate trust (hereinafter “EE real estate trust”), and completed the trust registration (hereinafter “instant trust registration”) on April 6, 2007.

D. On February 27, 2008, the Plaintiff entered into a sales contract with E Real Estate Trust, and EE Real Estate Trust as the owner of the instant apartment after completing the new construction of the instant apartment, and on February 14, 201, the registration of ownership preservation (hereinafter “E Real Estate Trust”).