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(영문) 수원지방법원 2015.01.14 2013구단4075
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On July 13, 1982, the Plaintiff acquired 1,352 square meters prior to C and 1,296 square meters prior to D (hereinafter “instant real estate”) in Suwon-si, Suwon-si (hereinafter “B”) and 1,352 square meters prior to D, except in extenuating circumstances, each of the instant real estate divided into C, E, F, and G (hereinafter “instant real estate”). As examined below, the Plaintiff acquired each of the instant real estate by referring both C, E, F, and G among each of the instant land divided into the instant real estate.

B. The Plaintiff completed the registration of ownership transfer based on sale on July 8, 1982, No. 23179, which was received on July 13, 1982, with respect to the Suwon District Court’s 1,352 square meters prior to C.

C. The Plaintiff completed the registration of ownership transfer based on sale on July 8, 1982, No. 23180, which was received on July 13, 1982, with respect to 1,296 square meters prior to D. D.

After establishing the objective basic urban planning in 2020, the Suwon City formulated the target 2010 Urban Management Planning (hereinafter “National Land Planning Act”) pursuant to Article 34 of the National Land Planning and Utilization Act (hereinafter “National Land Planning Act”). On August 14, 2006, the Si announced the determination of the urban management planning with the content of designating Class 1 district unit planning zone as Class 1 district unit planning zone as Class 1 district unit planning zone.

E. The Suwon Mayor, along with the written consent of 71.6% of the land owners in the zone from Ep. H. H. (hereinafter “instant executor”), shall submit the residents’ proposal on the Urban Management Plan (amended) concerning H Day from Ep. H. (hereinafter “instant executor”). On July 13, 2007, the residents’ proposal was publicly announced on July 13, 2007 by the Suwon City public announcement No. 2007-569, and then the residents’ public inspection on the proposal was publicly announced on August 28, 2007. The real estate of this case is adjusted to Class I residential area from Ep. (hereinafter “the instant executor”), and the land use is designated as urban planning facilities (a scenic green belt and road).

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