양도소득세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. (i) On June 1, 2001, the Plaintiff purchased a 5810 square meters for B farm land, C road 1721 square meters, D farm land, 8153 square meters for E farm land, 595 square meters for E farm land, and completed the registration of ownership transfer under one’s name on June 25, 2001.
B. On Apr. 202, 2002, Luxembourg newly built the following buildings, and completed the registration of ownership transfer under the Plaintiff’s name on Jan. 18, 2006. On Mar. 10, 2006, the Plaintiff reported the transfer income tax amount of KRW 247 billion with the transfer value of KRW 220 million with the transfer value of KRW 200 million with the transfer value of KRW 200 million. The Plaintiff newly built the 1st floor of the 1st floor and animal-related facilities with the 1st floor of the roof of the light steel framed and animal-related facilities with the 945 square meters of 1st and plant-related facilities with the 1st floor of the 1st floor of the 1st roof of the 945 square meters and 145 square meters of the 1st, 2012 square meters of the 305 square meters of the vegetable building and plant-related facilities with the 999 square meters of land.
On November 6, 2014, H Co., Ltd. accepted each of the above land and buildings incorporated into the relevant project site on 5,648,020,320 won in total to implement public works (H general industrial complex preparation), and paid the Plaintiff KRW 5,648,020 in total compensation (i) KRW 3,279,098,650,000, KRW 320,000, KRW 550, KRW 1,232,23,00, KRW 1,452, 650, KRW 1,452, KRW 42, 652, KRW 52, KRW 1,221, KRW 1,221, KRW 1,223,221, KRW 49,290, KRW 290, KRW 294, KRW 90, KRW 290, KRW 290, KRW 91,294, KRW 190,294,294.
(v) On January 31, 2015, the Plaintiff shall pay the Defendant the above compensation amounting to KRW 5,648,020,320,320, and the acquisition value shall be deemed unclear as the actual transaction value, and the conversion value shall be deemed as 2,128,342.