Suwon District Court 2009Guhap11554 (2010.06.03)

early 2009 Heavy015 (2009.04.07)

The acquisition and acquisition time of the right to sell the housing site for migrants

The acquisition time of the ownership of a re-resident housing site is acquired at the time of determining the person subject to relocation measures, and such right is granted as a part of living compensation apart from the transfer price of the housing, etc. offered for the relevant public project, and the acquisition price for such right is not considered to

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

1. Purport of claim

The defendant confirmed that the disposition of imposition of capital gains tax of KRW 172,56,550 on the plaintiff on December 5, 2008 is null and void.

2. Purport of appeal

Of the judgment of the court of first instance, the part against the plaintiff which is confirmed as null and void is revoked. On December 5, 2008, the defendant confirmed that the disposition of imposition of KRW 10,000,000 out of KRW 172,566,550 for the part against the plaintiff in 2006 is null and void.

The reasoning of this Court is that the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, and thus, this Court cites it as it is in accordance with Article 8(2) of the Administrative Litigation Act

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.