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(영문) 서울행정법원 2014.12.11 2013구합30407
양도소득세부과처분취소
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. Plaintiff A entered into a sales contract with Nonparty G Co., Ltd. (hereinafter “G”) on December 13, 2006, to sell the purchase price of KRW 11,650,000 (Plaintiff A’s real estate), 11,60,000,000 (Plaintiff A’s real estate), 11,60,000,000,000 (Plaintiff B’s real estate), and 11,60,000,000,000 (Plaintiff B’s real estate owned), respectively, as to the entirety of the building and standing timber owned by the Plaintiff, and each of its ground buildings owned by the Plaintiff A.

(B) The above real estate owned by the plaintiffs is "each of the instant real estate" and the above sales contract is "the instant sales contract".

Since then, the plaintiffs and G entered into a modified contract on May 7, 2007, May 29, 2008, May 29, 2008, and January 25, 201, respectively, with the same content as the following [Attachment 1], as regards the price and timing of the instant sales contract.

[Attachment 1 and unit 1.2. A real estate B. 1.2.2.2.2.2.2.3.2.2.2.2.2.3.2.2.2.3.2.206.3.2.2.205.3.2.205.3.2.205.3.2.205.2.31.207.31.207.31.31.407.31.650.31.31.205.205.3.205.3.205.7.205.7.2.2.1,2007.3.4.2.3.2.205.7.205.7.205.31.310,310, 2007.310.310, 2007.310.39.28.201.

C. The Plaintiffs, according to the instant sales contract and the instant revised contract, settled accounts and received payment from G as indicated below [Attachment 2].

On the other hand, Co., Ltd.

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