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(영문) 제주지방법원 2019.07.17 2018구합5462

양도소득세등부과처분취소

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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. Permission to change the form and quality of a forest with regard to 9,037 square meters of Pyeongtaek-si B forest land) C is the Pyeongtaek-si Ddong (hereinafter “Ddong”) from the head of Pyeongtaek-si on December 17, 1999.

(2) With respect to B forest land No. 9,037 square meters and 6,144 square meters, the Plaintiff obtained permission to change the form and quality of a forest from December 17, 1999 to December 16, 200; the alteration period was changed to 8,958 square meters and the alteration period was changed to January 9, 2002; the alteration of the form and quality of a forest was permitted on January 8, 2002 to extend the alteration period to December 30, 203.2) The Plaintiff completed the registration of change of the ownership of forest land No. 9,037 square meters on August 22, 2003, and sold shares to E on September 20, 203 to E,15,96/37 square meters.

(Registration of Ownership Transfer was completed on May 24, 2010). Accordingly, the nominal owner of the permission for changing the form and quality of the forest was changed to the plaintiff and E, and the change was made to the plaintiff on September 24, 2003.

3) From December 2003, the Plaintiff obtained permission to extend the period of permission for conversion of a mountainous district from around 8,958 square meters among the above B forest land as the completion date of December each year to the “gas station” for the purpose of conversion of a mountainous district. On November 11, 2009, the Plaintiff obtained permission for conversion of a mountainous district (Extension of the period) to extend the period of conversion of a mountainous district to December 11, 2010 (the extension of the period for each extension of permission includes the change of the name of permission for changing the form and quality of a forest to the Plaintiff or the Plaintiff, to the Plaintiff or the Plaintiff, and the change of the use to the site of

B) On December 16, 2009, the Governor of the Gyeonggi-do determined the G Urban Management Plan (the Class I district unit planning for the alteration of specific use areas) as F of the Gyeonggi-do public notice on the daily housing of 9,037 square meters of B forest land, and publicly announced it along with the topographic drawings. The said B forest land was planned to be installed as infrastructure, such as roads (class 2) and buffer green areas, and vacant land.

2. Around November 2010, the Plaintiff applied for the extension of the period of conversion of a mountainous district to the above land.