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(영문) 전주지방법원 2016.06.08 2015구단349
양도소득세부과처분취소
Text

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. On October 16, 1996, the Plaintiff completed the registration of ownership transfer with regard to shares of 280/1,498 shares among the shares of 16,768 square meters and CJ 2,630 square meters (hereinafter “each of the instant lands”), and on November 26, 1996, additionally completed the registration of ownership transfer with regard to shares of 98/7,490 shares among each of the instant lands.

On the other hand, each land of this case was changed to D/ E on January 2, 2009.

B. A limited liability company ero-development (hereinafter referred to as “ero-related development”) newly constructed at each of the instant lands, a facility dong, Dong, and Dong (hereinafter referred to as “each of the instant condominium buildings”) with respect to each of the instant lands from the right holders of each of the instant lands, including the Plaintiff, to December 28, 2001, with respect to each of the instant lands from the right holders of each of the instant lands during the period of KRW 20 million, monthly rent, and the duration from December 18, 2001 to December 17, 2031, and with respect to each of the instant condominium buildings registered the establishment of a right of lease on December 31, 201, and simultaneously with respect to each of the instant divided buildings, the registration of the establishment of a right of lease on each of the instant lands was completed.

C. On the other hand, on February 16, 2006, the voluntary auction procedure was commenced on each of the instant lands and the instant condominium buildings, and on each of the instant lands and the instant condominium buildings, the said special sale condition was established that the purchaser acquires the ownership site right in proportion to the ratio of the right to lease and the right to lease and the right to lease and the right to lease of each of the instant lands and the instant condominium buildings.

On May 10, 2006, the appraiser of the above auction procedure evaluated each of the instant land and each of the instant condominium buildings in a lump sum, and prepared and submitted the first appraisal report separating the land value and the building value for each of the instant partitioned buildings, and the specific contents are as follows. The appraised value of the area is 57,000,000 square meters (Ga, Dong) and 65.72 square meters (Ga, Dong) for each of the instant partitioned buildings, and 48.3 square meters (Ga, Dong) for 31,00,000,000 won for 58.3 square meters for each of the instant divided buildings (Ga, Dong).

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