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(영문) 부산지방법원 2015.11.19 2015구합20795
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. During the period from 1997 to September 2012, the Plaintiff is the Gangseo-gu L, which is the present address of the Plaintiff’s domicile, as the present address of the Plaintiff, as the method of lot number address indication, and is the Gangseo-gu, Busan M.

On September 3, 1997, as a person who worked or worked for night guard at a construction site located in Gangseo-gu Busan Metropolitan City, Busan Metropolitan City, as a person who was awarded a successful bid for the Gangseo-gu Seoul Metropolitan Government (hereinafter “instant land”) on September 3, 1997 and completed the registration of ownership transfer on the instant land on November 19, 197.

The Plaintiff’s residence and the instant land are located far from about 4 km, and the traffic between the two places was used until the road was maintained around 2012.

(A) approximately 7 to 8 minutes are required on board. (b)

Before acquiring ownership of the land of this case, the Plaintiff owned five lots of farmland near the Plaintiff’s residence. However, the details of the land of this case and the farmland of this five parcels of farmland, which were recorded in the farmland ledger prepared against the Plaintiff, are as listed below:

(B) The Plaintiff’s land No. 6 No. 5 of the table is the instant land). [S.] [S. Table] The Plaintiff’s land category on the registry of the parcel number of farmland located in the field of crop cultivation located in the indication of farmland located in the Plaintiff’s farmland list, and the actual land category (M.) of the land category (M. 162) located in the 942 area located in the 942 area located in Gangseo-gu, Busan, Gangseo-gu, 2732 located in the 162 area located in Gangseo-gu, Busan, Gangseo-gu, Busan, 202, and the 179 area located in Gangseo-gu, Gangseo-gu, Busan, Gangseo-gu, 50, G

C. On the other hand, on August 16, 2010, the Plaintiff purchased 3m2 and 3m2 (hereinafter collectively referred to as the “instant land, etc.”) adjacent to the instant land from Gangseo-gu Busan Metropolitan City, Gangseo-gu, Busan, which was located in the instant land, and completed the registration of ownership transfer on September 8, 2010. The instant land, etc. are both natural green areas and land transaction permission zones.

The Plaintiff’s land, etc.

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