양도소득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
3. The judgment of the court of first instance is subject to paragraph (1).
1. Details of the disposition;
A. On May 31, 2007, the Plaintiff: (a) registered the subdivision of the area of 4,313 square meters before E on July 17, 2008, and the area of 4,003 square meters before P on September 28, 2016, as the D road 209 square meters of Chungcheong-gun C (hereinafter “C”); and (b) registered the subdivision of the area of 209 square meters before E on July 17, 2008, the Plaintiff was re-merged on September 28, 2016;
After registration conversion on July 17, 2008 with Q forest 6,939 square meters on Q forest 6,960 square meters prior to registration conversion, registration was made by dividing Q forest 1,752 square meters, R forest 4,587 square meters, S forest 223 square meters, and T forest 398 square meters on September 28, 2016, and registration was made by dividing Q forest 6,339 square meters.
G acquisition of a forest land of KRW 476 square meters, H forest land of KRW 890 square meters, and 163 square meters of I forest land of KRW 163 square meters (hereinafter “instant land”), regardless of whether before or after the division or merger, and completed the registration of ownership transfer in the name of the Plaintiff on June 7, 2007.
B. On September 1, 2014, the Plaintiff is a creditor against J who filed an application for compulsory auction against UN for a limited partnership company UN by the Plaintiff, taking into account the amount of secured debt of the right to collateral security established on each real estate, etc., and is an exchange value of KRW 130 million assessed as exchange value by taking into account the amount of the right to collateral security established on each real estate.
I concluded an exchange contract with the content that additional payment should be made.
In addition, while the Plaintiff, around October 28, 2014, intended to exchange K and N-owned properties with the instant land and N-owned properties, the exchange contract (Evidence 6) stating that the Plaintiff shall additionally pay KRW 80 million to U of the said limited partnership company, taking into account the secured debt of the right to collateral security established on each real estate, shall be assessed as KRW 220,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000
Done at around October 28, 2014.