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(영문) 수원지방법원 2016.10.27 2016구합63768

종합소득세경정거부처분취소

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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

A. The transferor’s right to parcel out land, transfer of shares, and transfer of ownership: The transferee of the Plaintiff, etc. (hereinafter “B”): H (hereinafter “B”), A, and B shall enter into a contract with the following to transfer and acquire the entire shares issued by the Plaintiff, etc. (hereinafter “those subject to transfer and takeover”) in good faith.

Article 1 (Indication of Object of Transfer) 1: The purpose of supply of land at 0.0 billion won for the central commercial site (business, cultural facilities): the area of general business facilities: 4,640 square meters: Large 2,00,000 won per share value of 50,000,000 won per share value of 200,000,000 won per share of issued stocks, transfer of object of transfer, transfer of deposit money of land contract for purchase (4,40,000,000 won) to 0,000 won per share (10,000,000,000,000,000,000 won per share of 1,000,000 won per share (2,000,000,000,000,000 won per share): The above amount shall be divided, 3,000,0000 won per share value per share; and 4,01,000,00000 won per share transfer,3.

was concluded.

③ Article 19-2 of the former Housing Site Development Promotion Act (amended by Act No. 10764, May 30, 201; hereinafter “former Housing Site Development Promotion Act”) and Article 13-3 of the former Enforcement Decree of the Housing Site Development Promotion Act (amended by Presidential Decree No. 23113, Aug. 30, 201).