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(영문) 인천지방법원 2017.11.23 2016구합54910

증여세부과처분취소

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On April 9, 1995, the Mayor of Incheon Metropolitan City sold part of the reclaimed land in C to the fishing village fraternity members of tidelands subject to reclamation as part of the occupational countermeasures due to the project conducted on April 9, 1995.

The Mayor of Incheon Metropolitan City completed reclamation of public waters and completed registration of preservation of ownership on July 2004. On July 11, 2005, the Mayor entered into a land supply contract with the father E, who was the member of the fishing village fraternity, on the share of 1/53 (hereinafter “instant land”).

E paid 7,000,000 won as down payment.

B. On March 15, 2002, the Plaintiff drafted a contract from E to receive the gift of the instant land (hereinafter “instant contract”).

The main contents thereof are as follows:

1. Indication of real estate: Land in this case;

2. The donor under Article 1 of the contents of the contract shall give free gift to the donee the real estate indicated above, and the donee shall be given acceptance of it.

The delivery date of donated real estate shall be the date of designation for change of name in Incheon City.

Article 2 If there is any ground to restrict the exercise of ownership, such as superficies, mortgages, leases, etc. established on the above real estate as of the date of delivery, or if there is any unpaid amount of taxes, public charges, other charges, etc., the donor shall transfer the full ownership to the donee by completely removing the defects, burdens, etc

except in cases of rights and burdens agreed to succeed.

Article 3 The attribution of profits generated in relation to the above indicated real estate and the burden of taxes and public charges shall be determined based on the date of delivery of the above indicated real estate, and the liability for local tax payment and liability for tax payment shall be governed by

Matters of special agreement

1. The price of land to be supplied by the Incheon Free Economic Zone Authority shall be paid by donee;

2. The price of land shall be l million won and l million won in total at the time of change of ownership (transfer of ownership) in the supply of land.

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