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(영문) 수원지방법원 2016.04.28 2015구합68421
취득세부과처분취소의견서제출관련검토결과통보취소
Text

1. Of the instant lawsuit, the disposition of imposition set forth in [Attachment 1] 2 to 6 is against the disposition of imposition.

Reasons

1. Details of the disposition;

A. On November 15, 201, between B and B, the Plaintiff entered into a sales contract with B to purchase C forest land of KRW 63,437 square meters (hereinafter “instant land”). On the same day between D and D, the Plaintiff entered into a sales contract with D to purchase KRW 33,058 square meters of E forest land of KRW 350 million of the purchase price (hereinafter “instant land 2”).

B. B concluded a sales contract with the Plaintiff on the instant land No. 1, and agreed to use 3,780 square meters of F forest land 9,174 square meters (hereinafter “the instant adjacent land”) in access road to the instant land, in Innju City, which is another land owned by B (hereinafter “the instant adjacent land”). After completing civil engineering works, B designated the land category as a road, and agreed to obtain the buyer’s approval for land use under the same condition when selling the instant adjacent land to a third party.

C. On November 14, 201, the Plaintiff: (a) provided the instant land Nos. 1 and 2 as a joint security to the Nagoya Agricultural Cooperative; and (b) provided money with the debtor as the Plaintiff and paid the full purchase price to B and D on the day on which the said sales contract was concluded; (c) however, the Plaintiff did not complete the registration of ownership transfer on the land Nos. 1 and 2.

However, on January 5, 2012, B completed the registration of ownership transfer with respect to the land adjacent to this case on the grounds of sale as of July 13, 2011.

The plaintiff demanded that B obtain the consent of land use for the plaintiff with respect to the adjoining land of this case from the above clan Association, but B failed to comply with it.

E. As the Plaintiff did not pay acquisition tax on the land Nos. 1 and 2 of this case, the Defendant imposed acquisition tax, property tax, etc. as shown in the separate disposition No. 1 on the ground that the Plaintiff acquired the land No. 1 and 2 of this case

hereinafter referred to as "the case."

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