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Reasons
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(영문) 부산고등법원 2017.11.17 2017누20767
양도소득세부과처분취소
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1. The plaintiff's appeal is dismissed.

2. The costs of the lawsuit after the appeal shall be borne by the Plaintiff.

purport, purport, and.

Reasons

1. Details of the disposition;

A. The Plaintiff is a deceased’s son (the deceased on February 22, 2012, hereinafter “the deceased”) and E is a deceased’s child of the net F (the deceased on September 18, 2006) who is the deceased’s spouse. The deceased and E are “a person with a special relationship” under Article 98(1)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23588, Feb. 2, 2012; hereinafter “former Enforcement Decree of the Income Tax Act”).

B. On September 29, 201, the Deceased sold to E all the property inherited (hereinafter “instant property”) to the networkF (hereinafter “the instant sales”) and drafted a written agreement with the following contents (hereinafter “instant agreement”).

Agreements

1. The Deceased shall sell to E all of the inherited property inherited to the net F.

2. The calculation of the total purchase price shall be one-half of the total amount appraised and assessed as two certified public appraisers.

3. The payment of the price shall be made by paying KRW 1,700,000,000 when receiving the compensation for G general industrial complex of E, and the balance of the appraised amount shall be paid KRW 10,000,000 per month until the time of death.

4. To delegate all rights to the entire inherited property of the deceased to E after the preparation of a written agreement by the time of transfer of ownership.

C. Sales proceeds calculated by taking an arithmetic mean of the appraisal results of two appraisers on the instant property according to the instant agreement and the contents of the instant property are as follows.

The appraised value of the object of sale (won) No. 1,63,700,000 shares 163,70,000 shares 2/5 shares 163,70,000 shares 1, and 2/5 shares 2/5 shares 3/7 shares 5 shares 528,900,000 shares 3/7 shares 5 shares 3/7 shares among the land of Jung-gu, Ulsan-gu, Ulsan-gu, Ulsan-gu, Ulsan-gu, 3/7 shares 5 shares 5,800,000 shares 5,80,000 shares 3/7 shares 419,90,000 shares 8 shares 7 shares 3/7 shares 3/7 shares 9 shares in the land of Nam-gu, Ulsan-gu, Ulsan-gu among the land of the Republic of Korea-gu 3/7 shares 9 shares in the land of the land of the No. 3/79,000.

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