Whether the actual transaction price can be applied in light of the case of a false contract;

Although the plaintiff is found to have submitted a false contract at the time of preliminary return of capital gains tax, it does not constitute "acquisition or transfer of real estate by unlawful means, such as preparing a false contract, only if it is merely a false contract submitted as a documentary evidence."

Article 96 of the Income Tax Act

1.The judgment of the first instance shall be modified as follows:

A. The Defendant’s imposition of capital gains tax of KRW 377,140,50 for the year 200 against the Plaintiff on October 1, 2003 exceeds KRW 35,493,310, shall be revoked.

B. The plaintiff's remaining claims are dismissed.

2. The costs of lawsuit shall be ten minutes for both the first and second instances, and one of them shall be borne by the Plaintiff, and the remainder by the Defendant, respectively.

1. Purport of claim

The Defendant’s disposition of imposition of capital gains tax of KRW 377,140,50 for the Plaintiff on October 1, 2003 is revoked.

2. Purport of appeal

The part against the defendant in the judgment of the court of first instance (the part ordering the revocation of the part exceeding KRW 21,418,830 among the disposition imposing KRW 377,140,500) shall be revoked, and the plaintiff's claim corresponding to that part shall be dismissed.

1. Details of the disposition;

The following facts are not disputed between the parties, or may be acknowledged by taking into account the whole purport of pleadings in the descriptions of Gap evidence 1, Gap evidence 7, Eul evidence 1-1, 2, Eul evidence 2, Eul evidence 3, Eul evidence 5-1 through 8, Eul evidence 6-1 through 5, and Eul evidence 6-5:

A. On December 6, 199, the Plaintiff operated a stone extraction business on each real estate listed in the separate sheet with the trade name of "○○ Industrial Complex", and received delegation from ○○○○○○, 4th degree of dynamics, and son on December 6, 199, to transfer each real estate listed in the separate sheet to ○○○○○, Inc., and Kim○○, including accessory facilities and ancillary facilities for the extraction of building stones. After changing the purchaser to ○○○, Inc., and Kim○○, the purchaser was paid KRW 2.5 billion from ○○ Industries until March 24, 200, and KRW 1.5 billion from ○○.

B. On March 28, 200, when the Plaintiff made a preliminary return of transfer income tax on the 3/10 shares of 43/10 of each of the real estate listed in the annexed table Nos. 1 through 33 and each real estate listed in the annexed table Nos. 43 through 64 as of March 28, 200, the Plaintiff deducted the aggregate of the standard market prices at the time of the transfer of the above 1 real estate at KRW 375,786,364 and necessary expenses and special long-term holding deduction amount from KRW 228,334,00,00,000, which deducted the basic deduction of transfer income tax from KRW 230,834,00 and paid KRW 69,983,540 as transfer income tax for the year 200.

C. The Defendant: (a) prepared a false contract under the name of ○○○, in violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name; (b) did not report the transfer income tax on the part of the real estate; (c) since the total transfer value of the real estate stated in the separate sheet is KRW 4 billion, the actual transfer value of the real estate stated in the separate sheet No. 1, 2, and 71 (the real estate stated in the separate sheet No. 34 through 42, and 71 appears to be omitted from the taxable object of transfer income tax) is 2,493, 518, and 738 won (the total transfer value of the real estate stated in the separate sheet No. 1, 200, 700,000 won is 780,164,980, 500 won and 200,000,000 won (the total transfer value of the real estate stated in the separate sheet No. 2,201,50,500,000.

2. Whether the disposition is lawful;

(a) Related Acts and subordinate statutes;

○ former Income Tax Act (amended by Act No. 6292 of Dec. 29, 2000)

Article 96 (Transfer Price)

(1) The transfer value referred to in subparagraphs 1 and 2 of Article 94 shall be based on the standard market price at the time of transfer of the assets concerned: Provided, That where the assets concerned fall under any of the following subparagraphs, it shall be based on the actual transaction price:

5. Where real estate is acquired or transferred by illegal means, such as preparation of a false contract or a false transfer of resident registration, which meets the standards as prescribed by the Presidential Decree;

§ 100. Calculation of gains on transfer)

(1) In the calculation of gains on transfer, when the transfer value is based on the actual market price (including the value provided for in Article 96 (3) and the value provided for in Article 114 (5) other than the standard market price, appraisal value, etc.), the acquisition value shall also be based on the actual market price (including the value provided for in Article 97 (7) and the value provided for in Article 114 (5) other than the standard market price), and when the transfer value is based on the standard market price, the acquisition value shall also be based on the

(2) In applying the provisions of paragraph (1), where the transfer value or acquisition value is calculated based on the actual transaction value and the land and buildings, etc. are acquired or transferred, they shall be divided and entered, but where the distinction between the land and buildings, etc. is unclear, it shall be divided in proportion to the value calculated based on the standard market price at the time of acquisition or transfer. In such cases,

§ 114. Determination, rectification and notification of tax base and tax amount for transfer income

(2) If any omission or error is found in the details reported by the person who has made a preliminary return under Article 105 or the person who has made a final return under Article 110, the chief of the district tax office having jurisdiction over the place of tax payment shall correct

(4) Where the chief of the district tax office having jurisdiction over the place of tax payment or the chief of the local tax office makes a decision or rectification on the tax base of transfer income and the amount of tax pursuant to paragraphs (1) through (3), he shall do so on the basis of the value as prescribed in Articles 96 and 97 (amended by Act No. 6557, Dec. 3

(5) In applying the provisions of paragraph (4), in case where the transfer value or acquisition value is based on the actual transaction value, and where it is impossible to recognize or confirm the actual transaction value at the time of transfer or acquisition of the relevant assets by the books or other documentary evidence on the grounds as determined by the Presidential Decree, the transfer value or acquisition value may be determined or corrected by the estimated survey based on the transaction example value, appraisal value, conversion value (referring to the actual transaction value, sale case value or appraisal value converted by the method as determined by

○ former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 18705 of Feb. 19, 2005)

Article 162-2 (Transfer Price)

(2) The cases where the transfer value of assets is based on the actual transaction value under Article 96 (1) 5 of the Act shall be the cases falling under any of the following subparagraphs, where real estate is acquired or transferred by unlawful means, such as preparation of a false contract or a false transfer of resident registration:

1. Where real estate is traded in violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name;

5. Where the gains on transfer based on the standard market price by trade unit are at least 100 million won;

Article 176-2 (Estimated Decision and Revision)

(1) The term “grounds prescribed by the Presidential Decree” in Article 114 (5) of the Act means the case falling under each of the following subparagraphs:

1. Where there are no books, sales contracts, receipts and other documentary evidence necessary to confirm the actual transaction values at the time of transfer or acquisition, or important parts are incomplete;

2. Where the contents of books, sales contracts, receipts and other documentary evidence are obviously false in light of the transaction example values and the appraisal values appraised by an appraisal corporation under the Public Notice of Values and Appraisal of Lands, etc. Act (hereafter in this Article referred to

(2) The term “acquisition price converted by the method prescribed by the Presidential Decree” in Article 114 (5) of the Act means the acquisition price converted by the method in the following subparagraphs:

2. In the case of the rights to acquire the land and buildings as provided in Article 96 (1) 1 through 5 of the Act and the real estate as provided in Article 162-2 (1) of this Decree, the amount calculated by the following formula:

The actual transaction price at the time of transfer, x standard market price at the time of acquisition

The standard market price at the time of transfer of transaction example under paragraph (3) 1 (Article 164 (7)).

In the case of the appraisal value under subparagraph 2 of the same paragraph, it shall be

Standard market price at the time of transfer

(3) Where the transfer value or acquisition value is estimated, determined or revised pursuant to Article 114 (5) of the Act, it shall be the value calculated by applying the method falling under each of the following subparagraphs in sequential order: Provided, That where the transaction example referred to in subparagraph 1 or the appraisal value referred to in subparagraph 2 is deemed to be objectively unreasonable, such as the value, etc. based on the transaction with the related party provided for in Article

1. In case where there are transaction examples of assets bearing the identity or similarity with the relevant assets (excluding stocks, etc. of stock-listed corporations or Association-registered corporations) within three months before and after the date of transfer or acquisition respectively, such value;

2. Where there exist the appraisal prices which are appraised by two or more certified public appraisal corporations on the relevant assets (excluding stocks, etc.) within three months before and after the date of transfer or acquisition respectively, and deemed to bear credibility (limited to those whose standard date of appraisal is within three months before and after the date of transfer or acquisition respectively), the average value of such appraisal prices;

3. Acquisition price converted under paragraph (2); and

4. The standard market price.

B. Determination

(1) Criteria for calculating the transfer value

(A) Real estate No. 1 of this case

Article 96(1)5 of the former Income Tax Act (amended by Presidential Decree No. 2000Du307, Jul. 13, 2001; Presidential Decree No. 20115, Jul. 13, 2001; Presidential Decree No. 20135, Jul. 13, 2001; Presidential Decree No. 20135, Jan. 13, 2001; Presidential Decree No. 20135, Feb. 13, 2001).

In full view of the purport of the argument in each of the statements No. 7, Gap evidence No. 7, Eul evidence No. 8-1, Eul evidence No. 5-1, and Eul evidence No. 5-8, the plaintiff transferred the real estate and building stones extraction to 00 billion won on behalf of the seller himself/herself/herself and 00, 000,000 won on behalf of 0,000,000,000 won. However, in completing the registration of ownership transfer for the real estate stated in the separate sheet, the purchaser prepared a contract by lot and submitted it to the registry with a name of real estate owner, and entered the purchase price at a lower than the actual transfer price, and the plaintiff submitted a contract with a lower than the actual transfer price at the time of the preliminary return of the transfer income tax, but this cannot be deemed as a case of acquiring or transferring real estate by unlawful means such as preparing a false contract under Article 96 (1) 5 of the former Income Tax Act.

Ultimately, the defendant should have calculated the transfer value of the first real estate in this case based on the actual transaction price, and should have calculated based on the standard market price.

(B) 2 Real estate of this case

In full view of the purport of the pleadings in the statements No. 3, No. 7-1, No. 7-2, No. 8-1, and No. 8-2, the Plaintiff acquired the above No. 2 real estate between January 1, 1981 and January 8, 1993, and completed the registration of ownership transfer under the name of Lee Dong-○, the fourth generation of the above No. 2 real estate between January 1, 1981, and January 8, 1993. This ○○ thereafter did not exercise any right to it until the transfer of the above No. 2 real estate, and the transfer of the above 2 real estate was made entirely by the Plaintiff, and the transfer price also was received by the Plaintiff. According to the above facts, according to the above facts, the transfer income from the transfer of the above No. 2 real estate belongs to the Plaintiff who is the actual owner, the Plaintiff is liable to pay the transfer income tax on the transfer income of the second real estate in accordance

Meanwhile, in full view of the provisions of Articles 3(1), 5, and 6 of the Act on the Registration of Real Estate under Actual Titleholder’s Name, no person shall register the real right to real estate in the name of the title trustee pursuant to the title trust agreement, and the person who violated this provision shall register the real right to real estate in his own name. Thus, the Plaintiff transferred the above 2 real estate by unlawful means such as preparing a false contract with the content that the 2 real estate trusted in the name of the title to ○○○○○ is not transferred after registering it in his own name in violation of the above Act and without transferring it to ○○○○○○○○○○○○○○○○○, the transfer value of the 2 real estate shall be calculated as the actual transaction value pursuant to Article 9

(2) Transfer value and acquisition value

(A) Real estate No. 1 of this case

Article 100 (1) of the former Income Tax Act provides that when the transfer value is based on the actual transaction value in calculating transfer margin, the acquisition value shall be based on the actual transaction value, and when the transfer value is based on the standard market price, the acquisition value shall also be based on the standard market price. As seen earlier, as long as the transfer value of the first real estate is based on the standard market price, such acquisition value shall be based on the

The sum of the standard market prices at the time of the transfer of the first real estate is KRW 734,075,580, and the sum of the standard market prices at the time of the acquisition is about KRW 375,786,364.

(B) 2 Real estate of this case

① In full view of Gap evidence 7, Gap evidence 8-1, Gap evidence 8-1, Eul evidence 12, 13, 14, 15, Eul evidence 1-2, Eul evidence 1-2, Eul evidence 1-2, and Eul evidence 1-2 and testimony of the court of first instance Kim○ and Park ○○, the whole purport of the pleadings is as follows: (a) the price of equipment and ancillary equipment for extracting stone is included in the transfer price of 4 billion won; (b) the above digging machines, equipment, etc. do not constitute subject to capital gains tax; (c) the market price was 886,427,356; (d) the total amount at the time of the transfer; (d) the total standard market price at the time of the transfer of the second real estate; and (d) the total amount at the time of the transfer of the second real estate at the time of the acquisition is 46,089,40 won; and (d) the total amount of standard market price at the time of each real estate listed in the attached list is 1,251,5108,508.

② Under Article 100(2) of the former Income Tax Act, the amount of KRW 3,113,572,644 remaining after deducting KRW 886,427,356 from the price of the above machinery equipment, etc. which is not subject to capital gains tax from KRW 4 billion is the total price of each real estate listed in the separate sheet. Article 100(2) of the former Income Tax Act provides that when the land and buildings, etc. are acquired or transferred together, and the classification of the value of the land and buildings, etc. is unclear, the amount shall be calculated proportionally in proportion to the value calculated according to the standard market price at the time of acquisition or transfer. Therefore, the transfer price of the second real estate is KRW 114,63,778 (=the above 3,113,572,644 won (= the standard market price at the time of the transfer of the real estate at KRW 46,089,400,500 at the time of transfer of the

(3) As long as the transfer value is based on the actual transaction value, the acquisition value shall also be based on the actual transaction value pursuant to Article 100 (1) of the former Income Tax Act. Article 114 (5) of the former Income Tax Act provides that in case where the acquisition value is based on the actual transaction value, and where it is impossible to recognize or confirm the actual transaction value at the time of acquisition of the relevant asset by books or other documentary evidence, the acquisition value may be determined by the estimation based on the transaction example, appraisal value, conversion value, or standard market price, etc. as prescribed by the Presidential Decree. However, there is no data to view that there is credibility as it is evaluated by the sale case of assets with a identity or similarity within 3 months before and after the date of acquisition of the second real estate in this case, or by two or more appraisal corporations, and thus, the acquisition value shall be converted by the provisions of Article 176-2 (3) 3 and (2) 2 (amended by Presidential Decree No. 17032, Dec. 29, 2000;

The defendant asserts to the purport that retroactive appraisal shall be permitted in order to grasp the actual transaction price at the time of the acquisition of the second real estate. However, Article 176-2 (3) 2 of the former Enforcement Decree of the Income Tax Act provides that the appraisal value (limited to the appraisal value whose appraisal base date is within three months before and after the date of the transfer or the date of the acquisition) which is appraised by two or more appraisal corporations on the relevant assets (excluding stocks, etc.) within three months before and after the date of the transfer or the date of the acquisition shall be determined or revised as the transfer or the acquisition value, the average value of the appraisal value shall be determined or revised as the transfer or the acquisition value. In this case, the "case with the appraisal value" means only the case where the appraisal value had already existed at the time of the tax assessment within three months after the date of the transfer or the date of the acquisition, and it cannot be deemed that the market price appraisal of the second real estate through the retroactive method as alleged by the defendant is necessary

(3) Justifiable tax amount

As above, the standard market price for the first real estate shall be the standard market price for the second real estate, and as for the second real estate, when the plaintiff calculates the transfer income tax for the year 200 that the plaintiff should pay based on the actual transaction price, it shall be 35,493,310 won (the fraction of less than 10 won shall not be calculated according to the National Treasury Fractional Calculation Act) as stated in the attached tax calculation table.

Meanwhile, the Defendant is obliged to impose global income tax and value-added tax at the time of disposition because the instant machinery, equipment, etc. constitutes a business asset. If the transfer value of the instant machinery, equipment, etc. is calculated on the basis of the book value pursuant to the proviso to Article 48-2 (4) 2 of the Value-Added Tax Act, the amount is KRW 1,352,220,336, and the amount is KRW 643,083,922, the difference between the above amount and the book value of KRW 709,136,414, and the acquisition value of KRW 643,083,92, the amount of global income tax is KRW 257,233,568, and based on the above transfer value, the amount of additional tax is calculated on the basis of the value of supply (transfer value/1.08, the value-added tax is calculated on the basis of KRW 147,514,948, and even if the instant disposition was unlawful, the Defendant’s imposition of global income tax is unlawful.

On the other hand, since the subject matter of a taxation disposition is objective existence of legitimate tax amount, the tax authority may submit new data that can support the legitimacy of the tax base or tax amount recognized in the relevant disposition, or exchange and change the reasons within the scope that maintains the identity of the disposition, even during the lawsuit, until the closing of argument in the fact-finding court. However, the identity of the disposition depends, in principle, on whether it differs from the scope of the taxable unit and the reasons for the disposition.

However, income of a resident under the Income Tax Act is subject to separate taxation depending on the type of income, and the tax base of income is calculated separately according to each income amount, and the global income and capital gains can not be added in the order of income deduction, tax rates, and tax calculation (see Supreme Court Decision 86Nu491, Nov. 10, 1987). Since the value-added tax differs from the underlying facts of the tax base and taxation different from the transfer income tax, the change of the grounds of the disposition in this case due to global income tax, value-added tax, etc. different from the taxation unit would compromise the identity of the disposition. Therefore, the defendant's assertion that the amount of the taxation in this case is legitimate in the scope of the legitimate tax amount of the global income tax and value-added

3. Conclusion

Therefore, the part of the disposition of this case which exceeds 35,493,310 won as seen above is illegal, and the plaintiff's claim seeking revocation is justified, and the remaining claim is dismissed as it is without merit. The judgment of the court of first instance is different in part, and it is so decided as per Disposition by changing the judgment of the court of first instance.

Table of Tax Calculation

(unit: Won)

Classification

Decisions and Measures

Justifiable Tax Amount

Jinay

Transfer Value

2,493,518,738

848,739,358

734,075,580 +14,663,778

Acquisition Value

1,268,616,243

428,366,304

375,786,364 + 52,579,940

Necessary expenses

13,595,722

14,539,176

land acquisition standard market pricex3%,

Standard market price of building acquisition x10%

Transfer Margin

1,211,306,773

405,833,878(i)

Long-term possession

Special Deduction

363,392,031

121,750,160

(1)x30%

Capital gains

Amount

847,914,742

284,083,718 (B)

The year

Amount of income;

152,568,612

152,568,612

Capital gains

Price Adjustment

1,000,483,354

436,652,330 (III)

Capital gains

Basic Deduction

2,500,000

2,500,000

Tax Base

97,983,354

434,152,330

Tax Rate

15 million won +

6,000 won

40% of the excessive amount

15 million won +

6,000 won

40% of the excessive amount

calculated tax amount

390,193,341

164,660,932(No.4)

Provisional Return Payment

Tax Credit

18,316,828

18,316,828

payable amount;

121,932,580

121,932,580

Amount of final tax

249,943,933

v. 24,411,520(n)

Impossibility of Report

Additional Tax

20,595,483

2,008,037 Belgium

(4) The income amount which was not reported additionally.

53,249,681 won

② - Amount of reported income 230,834,027)/III

x10%

Good Faith in Payment

Additional Tax

106,601,087

9,073,762 No. 907

(5)x5/10,000x 579 days (from May 31, 2001)

- up to December 31, 2002 - (5)x 3/10,00x 274 days.

From January 1, 2003 to October 1, 2003

Total final tax amount

377,140,503

35,493,319

(5) + ＋ No.

List

No.

Location

Parcel Number

Land Category

Area of a square meter;

Title holder

Date of acquisition

A transferee

Transfer Standard Market Price

Standard Market Price of Acquisition

1

○ ○

Busan 38-1

Forest land

24774

January 1, 1985

(m)○ industry

131,054,460

2,204,886

2

○ ○

Busan 38-27

Forest land

595

January 1, 1985

(m)○ industry

1,993,250

3,333,190

3

○ ○

Busan 38-28

Forest land

198

January 1, 1985

(m)○ industry

663,300

1,109,196

4

○ ○

Busan 38-29

Forest land

298

January 1, 1985

(m)○ industry

98,300

1,669,396

5

○ ○

Busan 38-30

Forest land

8033

January 1, 1985

(m)○ industry

42,494,570

45,000,866

6

○ ○

Busan 38-31

Roads

297

January 1, 1985

(m)○ industry

516,780

8,613

7

○ ○

Busan 38-32

Forest land

298

January 1, 1985

(m)○ industry

98,300

123,372

8

○ ○

Busan 38-35

Water supply site

1675

January 1, 1985

(m)○ industry

9,547,500

48,575

9

○ ○

Busan 38-36

Forest land

2417

January 1, 1985

(m)○ industry

12,785,930

14,448,826

10

○ ○

Busan 38-37

Forest land

9374

January 1, 1985

(m)○ industry

49,588,460

56,037,772

11

○ ○

Busan 38-38

Forest land

10390

January 1, 1985

(m)○ industry

54,963,100

62,111,420

12

○ ○

Busan 38-39

Forest land

1585

January 1, 1985

(m)○ industry

8,384,650

9,475,130

13

○ ○

Busan 38-40

Forest land

3004

January 1, 1985

(m)○ industry

15,891,160

17,957,912

14

○ ○

Busan 38-41

Forest land

2087

January 1, 1985

(m)○ industry

6,991,450

12,202,689

15

○ ○

354-8

Site

175

January 1, 1985

(m)○ industry

5,652,500

3,382,100

16

○ ○

355-17

Site

258

January 1, 1985

○ ○

6,579,000

4,529,448

17

○ ○

355-18

Site

255

January 1, 1985

○ ○

6,502,500

4,476,780

18

○ ○

355-19

Site

569

January 1, 1985

○ ○

14,509,500

9,989,364

19

○ ○

355-21

Miscellaneous land

79

January 1, 1985

(m)○ industry

2,014,500

1,458,814

20

○ ○

355-44

Sports site:

985

January 1, 1985

○ ○

17,582,250

12,104,665

21

○ ○

451

Roads

1008

January 1, 1985

(m)○ industry

18,849,600

2,614,752

22

○ ○

452-1

Miscellaneous land

10909

January 1, 1985

○ ○

123,271,700

15,752,596

23

○ ○

466-9

Forest land

2626

January 1, 1985

(m)○ industry

48,318,400

15,761,252

24

○ ○

906-113

Site

34

January 1, 1985

(m)○ industry

9,185,000

7,155,616

25

○ ○

906-114

Site

238

January 1, 1985

(m)○ industry

6,759,200

5,098,912

26

○ ○

906-117

Site

383

January 1, 1985

(m)○ industry

8,579,200

8,205,392

27

○ ○

906-118

Site

208

January 1, 1985

(m)○ industry

5,470,400

4,456,192

28

○ ○

906-119

Site

9

January 1, 1985

(m)○ industry

3,732,300

2,120,976

29

○ ○

906-80

Roads

212

January 1, 1985

○ ○

3,763,00

139,072

30

○ ○

357

50

496

January 1, 1985

○ ○

4,488,800

2,976,992

31

○ ○

356-1

50

446

January 1, 1985

○ ○

5,307,400

2,968,130

32

○ ○

358-2

Site

340

January 1, 1985

○ ○

5,576,000

3,484,320

33

○ ○

Busan 46

Forest land

9125

January 1, 1985

(m)○ industry

48,271,250

12,254,875

34

○ ○

466-18

Forest land

20

(m)○ industry

35

○ ○

451-1

50

2417

○ ○

36

○ ○

452

50

1894

○ ○

37

○ ○

464-13

50

1045

○ ○

38

○ ○

464-58

50

661

○ ○

39

○ ○

905-21

50

335

○ ○

40

○ ○

905-24

50

298

○ ○

41

○ ○

905-25

50

329

○ ○

42

○ ○

906-6

50

1501

○ ○

43

○ ○

1024-3

Buildings

108

January 1, 1985

(m)○ industry

4,312,00

2,371,600

44

○ ○

1024-3

Buildings

28

January 1, 1985

(m)○ industry

1,428,000

1,036,000

45

○ ○

1024-3

Buildings

72

January 1, 1985

(m)○ industry

501,900

1,720,800

46

○ ○

1024-3

Buildings

36

January 1, 1985

(m)○ industry

532,600

1,136,000

47

○ ○

1024-3

Buildings

29

January 1, 1985

(m)○ industry

261,000

841,000

48

○ ○

1024-3

Buildings

212

January 1, 1985

(m)○ industry

4,866,800

6,559,600

49

○ ○

1024-3

Buildings

79

January 1, 1985

(m)○ industry

7,365,600

4,593,600

50

○ ○

966-21

Buildings

86

January 1, 1985

(m)○ industry

7,758,000

5,085,800

51

○ ○

966-21

Buildings

17

January 1, 1985

(m)○ industry

510,000

527,000

52

○ ○

966-21

Buildings

7

January 1, 1985

(m)○ industry

198,000

244,200

53

○ ○

353-8

50

9(30)

Plaintiff and ○○○

January 1, 1985

○ ○

206,100

54,018

54

○ ○

355-20

50

45(149)

Plaintiff and ○○○

January 1, 1985

○ ○

1,001,280

268,289

5

○ ○

463-3

50

3 (109)

Plaintiff and ○○○

January 1, 1985

○ ○

712,860

196,265

56

○ ○

463-4

50

135(450)

Plaintiff and ○○○

January 1, 1985

○ ○

2,605,500

810,270

57

○ ○

906-108

50

216(721)

Plaintiff and ○○○

January 1, 1985

○ ○

5,061,420

1,056,625

58

○ ○

906-109

50

165(549)

Plaintiff and ○○○

January 1, 1985

○ ○

3,689,280

804,559

59

○ ○

906-110

50

182 (605)

Plaintiff and ○○○

January 1, 1985

○ ○

4,065,600

86,627

60

○ ○

906-111

50

62 (205)

Plaintiff and ○○○

January 1, 1985

○ ○

1,377,600

300,427

61

○ ○

906-112

50

62 (208)

Plaintiff and ○○○

January 1, 1985

○ ○

1,397,760

1,559,313

62

○ ○

906-115

50

97(324)

Plaintiff and ○○○

January 1, 1985

○ ○

2,177,280

474,822

63

○ ○

906-116

50

103(344)

Plaintiff and ○○○

January 1, 1985

○ ○

2,311,680

504,132

64

○ ○

906-120

50

19(63)

Plaintiff and ○○○

January 1, 1985

○ ○

451,710

92,326

65

○ ○

420-2

50

750

○ ○

January 8, 1993

○ ○

9,825,000

9,750,000

66

○ ○

356-3

50

182

○ ○

January 1, 1985

○ ○

2,002,000

1,240,694

67

○ ○

356-2

50

440

○ ○

January 1, 1985

○ ○

5,236,00

2,928,200

68

○ ○

361

50

228

○ ○

o October 10, 1986

○ ○

2,325,600

75,200

69

○ ○

420-1

50

800

○ ○

May 15, 1986

○ ○

13,760,000

2,395,200

70

○ ○

465-1

50

674

○ ○

January 1, 1985

○ ○

12,940,800

4,045,348

71

○ ○

465

50

671

○ ○

○ ○

72

○ ○

274-4

50

202

○ ○

○ ○

4,080,400

3,555,200

73

○ ○

349-16

50

77

○ ○

○ ○

1,470,700

1,355,200

74

○ ○

463-2

50

182

○ ○

○ ○

3,967,600

1,570,660

75

○ ○

536-1

50

247

○ ○

○ ○

4,446,00

1,610,440

76

○ ○

536-6

50

988

○ ○

○ ○

18,278,000

6,441,760

77

○ ○

904-3

50

17

○ ○

○ ○

1,113,500

1,247,800

78

○ ○

905-18

50

335

○ ○

○ ○

29,145,000

48,240,000

79

○ ○

905-23

50

203

○ ○

○ ○

11,875,500

10,718,400

80

○ ○

905-26

50

262

○ ○

○ ○

15,196,00

11,816,200

81

○ ○

906-1

50

1082

○ ○

○ ○

57,617,300

51,888,000

82

○ ○

906-29

50

277

○ ○

○ ○

12,991,300

15,262,700

83

○ ○

906-34

50

962

○ ○

○ ○

61,952,800

5,892,200

84

○ ○

906-35

50

595

○ ○

○ ○

38,318,000

34,569,500

85

○ ○

906-38

50

52

○ ○

○ ○

30,304,800

27,876,00

86

○ ○

906-44

50

426

○ ○

○ ○

12,993,000

13,845,00

87

○ ○

906-69

50

575

○ ○

○ ○

34,327,500

30,935,000

8

○ ○

906-156

50

126

○ ○

○ ○

8,769,600

8,706,600

89

○ ○

906-157

50

388

○ ○

○ ○

2,504,000

13,657,600

90

○ ○

906-158

50

277

○ ○

○ ○

16,536,900

14,902,600

91

○ ○

906-159

50

276

○ ○

○ ○

16,477,200

14,848,800

92

○ ○

906-165

50

151

○ ○

○ ○

10,509,600

10,434,100

* The size of the land in the name of the plaintiff and Lee ○-co-ownership refers only to 3/10 of the plaintiff, and the size of the land is the size of the whole land.