logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2014.09.02 2013누29560
양도소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. Details of the disposition;

A. On September 22, 1987, the Plaintiff acquired the land originally acquired in Seoul, Dongjak-gu, Seoul (hereinafter “instant land”) and its ground and neighborhood living facilities (hereinafter “instant housing”). As follows, the Plaintiff purchased the land and buildings on five lots in the vicinity of the instant land (hereinafter “instant additional acquisition land”) and purchased the land and buildings on July 2, 2004 by combining the instant land to the original acquisition land.

(B) The following: (a) the instant land is combined with the instant land, and the instant land and the instant house are combined with the instant land and the instant house; and (b) the instant land and the instant additional acquired building are combined with the instant land and the instant building (hereinafter “instant 7 building”).

On November 19, 2008, the Plaintiff entered into a sales contract with the World dancing Co., Ltd. to sell the instant real estate for KRW 6.9 billion, and received down payment and intermediate payment KRW 1 billion from the World dancing.

C. By February 27, 2009, the remaining payment date, the Plaintiff cancelled the sales contract as it did not receive KRW 1.4 billion. On May 22, 2009, the Plaintiff entered into a sales contract to sell the instant real estate at the amount of KRW 6.9 billion (hereinafter “instant sales contract”) the same as the sales price stipulated in the said sales contract with the International Association (hereinafter “IS”). The Plaintiff deemed that the down payment and the intermediate payment paid by the ISD franchise was paid as it is, and at the same time, paid the remainder on July 17, 2009 and made a registration of ownership transfer for the instant real estate at issue.

On July 7, 2009, before the registration of ownership transfer for the instant real estate was made, the instant building additionally acquired among the buildings above the instant land.

arrow