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(영문) 서울행정법원 2015.08.19 2015구합52098
증여세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Government Organization Act was wholly amended by the Minister of Construction and Transportation by Act No. 8852, Feb. 29, 2008; and the Ministry of Land, Transport and Maritime Affairs and the Ministry of Oceans and Fisheries as part of the Ministry of Construction and Transportation and the Ministry of Oceans and Fisheries were integrated into the Ministry of Land, Transport and Maritime Affairs, and the Ministry of Land, Transport and Maritime Affairs. As the Government Organization Act was wholly amended by Act No. 11690, Mar. 23, 2013, the Ministry of Land, Infrastructure and Transport and the Ministry of Oceans and Fisheries was organized into the Ministry of Oceans and Fisheries and the Ministry of Oceans and Fisheries. On April 30, 20

On October 1, 2009, the Korea Land and Housing Corporation has been designated and announced as a prearranged area for housing site development, and the Korea Land and Housing Corporation has been merged with the Korea Land and Housing Corporation. The Korea Land and Housing Corporation has designated B as the executor for the housing site development project and supplied the housing site. 2) Accordingly, on December 14, 2001, the Korea Land and Housing Corporation approved the housing site development plan from the Minister of Construction and Transportation on December 18, 2001, and on December 18, 2001, publicly announced the development plan that “the person who received a claim for land compensation with a total amount of 200 million won or more (II) in lieu of cash compensation) among the landowners in the instant project district shall grant only one priority in participating in commercial land in supplying the developed housing site.”

3) The Korea Land Corporation is F, G, H, and I (hereinafter “F and three others”) between May 2002 and November 2002.

(ii)The Korea Land Corporation purchases each land owned by F and three other in the instant project zone, and pays part of the purchase price (200 million won or more) to F and three other parties in cash instead of paying in cash the full purchase price, with a claim for land compensation (II), and thereafter, with the priority of participation in commercial land (hereinafter referred to as “tender priority”) in supplying housing sites developed by the Korea Land Corporation through competitive bidding.

4) After May 14, 2003, J concluded a contract for the purchase and sale of land only once. Since then on May 14, 2003, the priority of his tender from G is 22,950.

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