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본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
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(영문) 수원고등법원 2019.08.21 2019누10739
양도소득세경정거부처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as that of the judgment of the court of first instance, except for the dismissal as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

The 8th page 5 to 7 shall be as follows:

On July 2, 2009, which was after the inheritance date of this case and the donation date of this case, I Highway was opened in the vicinity of the forest of this case, and the large-scale apartment complex was established through the Housing Site Development Project. Accordingly, the surrounding environment of the forest of this case in the south of I Highway changed significantly from the time of the inheritance and donation of this case. The plaintiffs asserted that the market price of the above appraiser's market price as to the market price of the forest of this case at the time of the donation of this case should be recognized as the "market price" of the forest of this case at least as at the time of the donation of this case, but since there was a sudden change in the surrounding environment of the forest of this case between the time when the market price appraisal by the appraiser of this case was made by the above appraiser of this case, it is difficult to believe that the appraisal result was made after 11 years after the donation of this case."

2. The judgment of the court of first instance is legitimate, and all appeals by the plaintiffs are dismissed.

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