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(영문) 서울행정법원 2019.04.30 2018구단50942
양도소득세경정거부처분취소
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. The Plaintiffs owned real estate (hereinafter “instant real estate”) as shown in the attached Form, within the business zone of the D Housing Redevelopment Improvement Project (hereinafter “instant rearrangement project”), and Plaintiff B was constructing and operating a temple called Fag on the ground of Seongdong-gu Seoul, Seoul, and jointly operated the parking lot on the same ground.

B. Attached Form 1 to the instant real estate in the appraisal that the instant rearrangement project owner requested to hold a compensation consultation

(d). (e);

paragraphs 2 and 2-e

The value of the real estate stated in paragraph (1) has been assessed as approximately KRW 2.613 billion, and the compensation for business suspension for the parking lot business (as approximately KRW 12.6 million), F company's facility relocation expenses (as approximately KRW 9 million), trees transferred from Seongdong-gu E and trees transferred from such land and b,326 points (hereinafter "the trees, etc. of this case").

(C) the transfer cost of approximately 18.4 million

F. The sum of the above compensation for business suspension, facility relocation, and relocation expenses (hereinafter referred to as “the instant compensation for business suspension, etc.”)

A total of KRW 40 million was assessed as KRW 40 million. C. The instant rearrangement project owner did not reach an agreement with Plaintiff B on the compensation of the instant real estate, and filed a lawsuit against Plaintiff B seeking delivery of the instant building on the ground of Seongdong-gu Seoul Eastern District Court 2013Kadan19312 (hereinafter “instant extradition lawsuit”).

D. The extradition suit of this case was submitted to the Seoul Eastern District Court 2013s.4530, and the Plaintiff A, C and F participated in the conciliation and rendered a decision in lieu of conciliation on October 29, 2013 (hereinafter “instant decision”).

This became final and conclusive.

1. The instant rearrangement project owner is a compensation for the purchase price of the instant real estate, business compensation, directors’ expenses, and religious activity suspension of religious activity by the religious facility FF, etc., and KRW 1,94,923,059 to Plaintiff B; KRW 1,144,126,239 to Plaintiff C; KRW 846,879,259 to Plaintiff A; KRW 500,698 to Plaintiff F.

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