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1. Revocation of a judgment of the first instance;
2. The Defendant’s transfer income tax attributed to the Plaintiff on March 10, 2012 for the year 2006.
Reasons
1. Details of the disposition;
A. The C Tourist Site located in Chungcheongnam-do, Chungcheongnam-do (hereinafter “instant tourist destination”) was designated and publicly announced as a tourist destination pursuant to Article 16 of the former Tourism Promotion Act (amended by Act No. 2285, Jan. 18, 1971; hereinafter the same) around January 28, 1983, after which the C Tourist Site was additionally designated and publicly announced as a tourist destination pursuant to Article 46 of the former Tourism Business Act (amended by Act No. 3910, Dec. 31, 1986; hereinafter the same) and the area of the tourist destination became more than 0.84 m2 since January 21, 1969 (hereinafter “instant change public announcement of the designation of the tourist destination”).
B. On July 5, 1991, the Plaintiff acquired each ownership of D 198 square meters, E, E, 1,689 square meters on February 27, 1995, and F 360 square meters on January 30, 2001 (hereinafter “instant real estate”).
The instant real estate located within the instant tourist destination was designated or incorporated as the instant tourist destination around November 28, 1983, which was the date of announcement of the change in the designation of the instant tourist destination, at the latest.
The accurate time when the instant real estate was designated and incorporated as the instant tourist destination cannot be confirmed.
C. After the approval of the change of the plan to develop the instant tourist destination was announced as G on November 8, 1985, the development project was implemented by dividing the instant tourist destination into Zone 1, 2, and 3 as the development project was conducted after the instant plan to develop the tourist destination was announced as G on November 8, 1985, and the instant plan to create the tourist destination was amended, published, or amended. The former Tourism Promotion Act (wholly amended by Act No. 8343, Apr. 11, 2007; hereinafter “Promotion Act”) pursuant to Article 52 of the former Tourism Promotion Act (wholly amended by Act No. 8343, Apr. 11, 2007; hereinafter “Promotion Act”), which was developed as of August 10, 2005, designated the land of the C tourist destination as Zone 3 and publicly notified as Zone Cheongnam-do.
The plaintiff on December 29, 2006.