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(영문) 수원지방법원 2019.06.12 2018구단9754
양도소득세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

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

Reasons

1. Details of the disposition;

A. On December 22, 1999, the Plaintiffs inherited part of the 15 square meters and 15 square meters, respectively (hereinafter “each of the instant lands”).

B. Each of the instant lands was included in the development-restricted zone and natural green belt, and was selected as the first development-restricted zone and the first-class general residential zone on May 30, 2005, and was removed from the development-restricted zone E in Gyeonggi-do and changed into the first-class general residential zone, and thereafter, was incorporated into the “F business” zone in Jungcheon-si (hereinafter “the instant public business”).

C. Around May 14, 2007, according to the notice of a compensation plan and the notice of public announcement, a consultation on the acquisition of land, etc. for the public works of this case was conducted. In the process of the compensation consultation, the cancellation of development restriction zones on each of the instant land and the alteration to Class I general residential areas are deemed to have been conducted directly for the public works of this case, and the value of each of the instant land was assessed based on the conditions before the cancellation from development restriction zones, and the criteria for determination of compensation were notified to the plaintiffs, and the compensation calculated for the instant land was presented in accordance with the criteria. D The plaintiffs accepted the compensation presented by the Overcheon City market and followed the consultation, followed by the completion of the registration of ownership transfer in the name of Jungcheon City for each of the instant land from October 14, 2005 to August 18, 2008, and the total amount of compensation reverted to the plaintiff C's compensation (the sum of compensation paid to the plaintiff C 1,257,740,000 and the plaintiff 284,288.

E. Some land owners within the instant public works zone, including the Plaintiffs (hereinafter “Plaintiffs, etc.”) are on the ground of mistake against Sicheon-si on March 11, 2009.

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