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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. On February 16, 200, the registration of ownership transfer (transaction on February 15, 2000) was completed in the Plaintiff’s future on February 16, 200 with respect to the land of this case (hereinafter “instant land”). On October 30, 2015, the registration of ownership transfer was completed on October 30, 2015, both C and two others (the registration cause is October 29, 2015; KRW 1.14 billion).
On May 30, 2005, the instant land was released from a development-restricted zone in accordance with the determination of the Ministry of Education and Management (Notice D of Gyeonggi-do) on May 30, 2005, and at the same time, the special-purpose area was changed from the natural green area to the Class 1 general-purpose area, and
On October 30, 2015, the date of acquisition (Grounds for the transfer) on February 16, 200, the acquisition value of KRW 1,140,00,00 in the actual transaction value of KRW 179,187,89,180 in the actual transaction value of KRW 960,812,110 in the transfer income amount of KRW 288,243 in the special long-term holding deduction of KRW 672,568,47 in the transfer income amount of KRW 678,57 in the transfer income deduction of KRW 2,50,50,000 in the tax base of KRW 670,50,477 in the transfer income deduction of KRW 2,50,00 in the transfer income deduction of KRW 2,50,000 in the transfer income tax amount of KRW 235,226,00 in the transfer income tax amount of KRW 100,000 in the transfer income tax amount of KRW 215.
The reason for filing a claim for correction was to be substituted for the first time, but the applicant filed a request for correction with the Defendant on January 7, 2016, 135,226,226,226,00 won of tax base for filing a request for correction by correcting the reduction or exemption of self-farmland in eight years, and filing a request for correction, as follows: 670,068,477 won 670,068,068,477 won 235,226,021 won of tax base for filing a request for correction; 235,226,000,000 won of reduced or exempted tax amount of KRW 10,00,000 of tax amount of KRW 135,226,021 won of tax amount of KRW 35,226
Applicant, however, the Defendant transferred the instant land to the Plaintiff on June 9, 2016 after the lapse of three years from the date of incorporation into a residential area, pursuant to Article 67(8) of the Enforcement Decree of the Restriction of Special Taxation Act.