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(영문) 대전고등법원 2015.01.29 2014누548
양도소득세경정결정처분취소
Text

1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be revoked.

Reasons

1. Details of the disposition;

A. The Plaintiff entered into a contract for the supply of commercial buildings (hereinafter “instant sales contract”) on May 17, 2003 with respect to the total number of residential facilities in the B apartment complex (hereinafter “instant commercial buildings”) constructed with the Hoba Construction Industry Co., Ltd. (hereinafter “instant company”) and paid KRW 740,880,000 in total the down payment.

The contents of the sales contract of this case by unit, and the unit that the company of this case registered for actual preservation of the object of the sales contract of this case, and those who have obtained the registration of transfer of ownership of the unit preserved by the company of this case are recorded as shown in the attached

Inasmuch as the number of houses in the instant sales contract is changed as seen in Section 2.e. (2) below, it is deemed that the transfer registration was made due to the change of the number of houses in the instant sales contract, it shall be reflected in the attached

The object of the sales contract for commercial buildings No. 105 is divided into 1/2, and the preservation was registered by 105 and 106, and the sales contract for commercial buildings No. 201 was revised and sealed by 203 and 201 respectively.

In the case of specifying the sales contract and the sales right of this case, "O00 commercial sales contract" and "O00 commercial sales contract" are based on the number of houses (in the case of subparagraphs 201 and 203, the number before the revised number of houses) entered in the sales contract, and "registered 00 commercial sales center" shall be referred to as "registered 00 commercial sales center" when the preserved number of houses is referred to.

(2) On December 1, 2010, the Defendant imposed a disposition of imposition of KRW 387,017,320 on the Plaintiff for the transfer of the right to sell commercial buildings (including additional taxes) for the transfer of the right to sell commercial buildings of this case (including the transfer value of KRW 1,53,35,00, acquisition value of KRW 937,725,000, transfer margin of KRW 595,630,000), and imposition of KRW 105,168,760 for the transfer of the right to sell commercial buildings of this case (including additional taxes) for the transfer of the right to sell commercial buildings of this case (including the transfer value of KRW 423,60,00) for the transfer of the right to sell commercial buildings of this case.

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