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(영문) 서울행정법원 2016.08.19 2015구단53629
양도소득세경정거부처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of disposition;

A. The land owned by the Plaintiff A is located in the natural green area, which is a development restriction zone, and the land of this case, the land of this case was located in the Class I general residential area as the development restriction zone was revoked on May 30, 2005.

B. When the above land, including each of the instant land, was incorporated into an overcheon City Public Works Zone after the date, the Plaintiffs reported and paid KRW 13,15,126, 23, 29,620, respectively, after the transfer of each of the instant land owned by them on October 7, 2008, which was calculated on the basis of the compensation for receipt, as a result of consultation on compensation under the Act on the Acquisition of Land, etc. for Public Works and the Compensation Therefor between Jungcheon-si and the Compensation Therefor.

C. Meanwhile, in calculating the amount of compensation for a single parcel of land, including the instant land, F, etc., an assessment of land value was made on the basis of the conditions prior to the cancellation of development restriction zones and the alteration of use. The Plaintiffs and the relevant land owners, including the Plaintiffs, asserted that there was an error in the amount of deception or the amount of compensation in the Sincheon District Court regarding the method of calculating the amount of compensation, and filed a lawsuit seeking a return of unjust enrichment with a reasonable difference between the reasonable amount of compensation and the original state of restitution. The said court rendered a judgment on February 16, 2012, stating that the land of the Plaintiff A can be returned from original state, and that the land of the Plaintiff B is impossible to return original state, “The Sincheon shall receive the compensation amount of KRW 189,028,768, and simultaneously implement the procedure for cancellation of ownership transfer registration that was made by the Plaintiff, and the Plaintiff shall pay KRW 343,480,00,00, which was already deducted from the market price of the instant land.”

3.2

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