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(영문) 서울행정법원 2010.05.18 2009구단16124

양도소득세부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

Reasons

1. Details of the disposition;

A. On October 30, 1989, the Plaintiff acquired the Gangnam-gu Seoul Metropolitan Government F&282.3 square meters (hereinafter referred to as “the first site of this case”) and 109.02 square meters (hereinafter referred to as “the first building of this case”; and the first building site of this case, which combines it with the first site of this case; and on the same day, the Plaintiff acquired the second building of this case 1/282.3 square meters (hereinafter referred to as “the second building of this case”) and 108.8 square meters (hereinafter referred to as “the second building of this case”) from Nonparty E in common with Nonparty D on the same day.

B. The Plaintiff and Nonparty D newly built and owned (Plaintiff 9/10 shares, D1/10 shares, and D1/10 shares) on the ground of the instant No. 1 and 2, 1991 on August 16, 191 by jointly obtaining a construction permit, and jointly obtaining a construction permit, the Plaintiff and Nonparty D newly built and owned ( Plaintiff 9/10 shares, D1/10 shares, and D1/10 shares) the first and second sites of this case, and transferred KRW 4,50,000,000 to Estecom on April 28, 2006.

C. On June 30, 2006, the Plaintiff: (a) 4,500,000,000, acquisition value and other necessary expenses (the total acquisition value of real estate 1,200,000,000,0000,0000,0000,0000,0000,0000,000,0000,000,000,000,000,00,000, for the construction cost of the instant building; (b) construction cost of the instant building; and (c) construction cost of the instant building; and (d) construction cost of the instant building 900,000,000,000,000,000,0000,000,000,0000,000,000,0000,000,000 won, and there is no transfer income tax pursuant to a preliminary return.

The defendant shall thereafter notify the director of Seoul Regional Tax Office of the result of the tax investigation to transfer the real estate of this case according to the notice.