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(영문) 광주지방법원 2015.06.11 2015구합10117
양도소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Basic facts

A. A. B Co., Ltd. (hereinafter “D Co., Ltd.”) between B and C entered into a sales contract between B and C on October 6, 2005 with each of the land listed in the attached Table 1 List owned by B (hereinafter “each of the instant land”) between C and C, 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. The plaintiff, E, and F (hereinafter referred to as "the plaintiff, etc.") entered into a sales contract with the plaintiff, etc. with B on January 26, 2006, and the plaintiff, etc. to purchase each of the land of this case from B on KRW 585,130,00 (the contract amount of KRW 100,000,000, intermediate payment of KRW 300,000,000, and the balance of KRW 185,130,000, and the contract amount of KRW 185,130,000). However, from January 26, 2006 to February 21, 2006, the procedure for the registration of ownership transfer was not completed, and the contents of the contract of this case concerning penalty are 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 are premised on the incorporation into an innovation city.

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