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(영문) 광주지방법원 2015.06.11 2014구합11656
양도소득세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

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

Reasons

1. Basic facts

A. The sales contract C Co., Ltd. (hereinafter “E Co., Ltd.”) between C Co., Ltd. and D was changed from the “E Co., Ltd.” on March 30, 2010, and the following, regardless of whether before or after the change, C”) entered into a sales contract with D on October 6, 2005, under which C purchased each land listed in the attached Table 1 List of Real Estate owned by D (hereinafter “each land of this case”) at KRW 751,298,00,000, and completed the registration of ownership transfer on November 2, 2005.

B. Each of the instant lands designated as an area subject to permission for a land transaction contract of each of the instant lands was designated as an area subject to permission for a land transaction contract from November 8, 2005 to November 7, 2010 under the National Land Planning and Utilization Act (hereinafter “National Land Planning Act”) around November 3, 2005.

C. As between the plaintiffs and C on January 26, 2006, the plaintiffs and F entered into a sales contract with C to purchase each of the lands of this case from C at KRW 585,130,000 (the contract amount of KRW 100,000,000, intermediate payment of KRW 300,000,000, and the balance of KRW 185,130,000 (the following). From January 26, 2006 to February 21, 2006, the plaintiffs and F paid the above purchase price of KRW 585,130,000 for each of the lands of this case, but the procedures for the registration of ownership transfer have not been completed. The special agreement of this case is as follows.

6. If the seller has neglected the contract deposit, he shall compensate the buyer for the double amount of the down payment with the penalty, and if the buyer has neglected it, the down payment shall be regarded as a penalty and lose the right

The same shall also apply even after commencement of contract execution.

Matters of special agreement

1. Part of an intermediate payment shall be provided by a seller as security and the debtor shall pay as a bank loan to the buyer;

2. The seller and the buyer shall withhold the registration of ownership transfer on the premise that they are incorporated into an innovative city and purchase price.

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