취득세경정청구거부처분취소
All of the plaintiffs' claims are dismissed.
The costs of lawsuit shall be borne by the plaintiffs.
1. Details of the disposition;
A. E Co., Ltd (hereinafter “instant company”) is a project implementer of G urban development project (hereinafter “instant project”) to create a total of 269,234 square meters of land of the Filwon-si in king-si as a residential complex. On October 31, 2014, the implementation plan of the instant project was authorized to be publicly announced by Gyeonggi-do.
B. The Plaintiffs are the successors of the deceased J (hereinafter “J”) or the deceased, who were the owners of 397 square meters of the I forest land and 397 square meters and the above ground housing (hereinafter “former real estate”) incorporated within the instant business zone, and Plaintiff A, the spouse, Plaintiff B, C, and D are their children.
(c)
On July 14, 2016, the J accepted the previous real estate under the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects (hereinafter “Land Compensation Act”). On October 30, 2017, the J received the compensation for the expropriation. On January 16, 2018, the instant company notified the J of the fact that it was selected as a person eligible for supply of the migrants’s housing site (store-type detached housing site) in accordance with the measures for relocation of the instant project.
The total amount of KRW 448,50,000,000 (648,500,000) paid separately for the payment method of KRW 448,50,000 (444,50,850,000) of KRW 134,550 of the intermediate payment as of the date of the conclusion of the contract, within one month from the date of the conclusion of the contract, (269,10,000 until March 20, 2019) within three months from the date of the conclusion of the contract (within three months from the date of the conclusion of the contract)
D. On February 19, 2019, J entered into a sales contract with the instant company on the condition that the instant company would pay KRW 448,50,000 as follows (hereinafter “the instant sales contract”). The purchase price is the same as 296.2m2m2, which is a neighboring housing site (a store-type detached housing site) located within the instant project zone (hereinafter “the instant site”).
E. Pursuant to the instant sales contract, J shall make February 19, 2019 to the instant company.