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(영문) 창원지방법원 2017.10.17 2017구합50339
양도소득세경정거부처분취소
Text

1. The Defendant’s request for correction of KRW 246,079,139, which was filed against the Plaintiff on June 13, 2016.

Reasons

1. Details of the disposition;

A. On March 20, 2009, the Plaintiff: (a) on March 20, 2009, set up a collateral security on the Industrial Bank of Korea; and (b) on March 20, 2009, on the land for factory B

(2) On July 28, 2014, C 694 square meters and D 151 square meters (the above D 151 square meters were combined with C 151 square meters, and the above two land was combined with “other land.”

2) On January 26, 2010, the Plaintiff purchased 195,000,000 won in total. (2) On January 26, 2010, the Plaintiff created a collateral security right, each of the Industrial Bank of Korea of the following persons: (a) on the instant land, 300,000,000 won, 50,000,000 won, 250,000,000 won (total 60,000,000,000) with respect to the instant land; (b) the obligor and the mortgagee; (c) provided the said right to collateral security at each of the Industrial Bank of Korea.

(hereinafter referred to as the “instant right to collateral security”) by combining each of the above right to collateral security.

The Industrial Bank of Korea filed an application for voluntary auction on the instant land (Seoul District Court E) and on September 26, 2013, as the developer failed to repay the loan obligations, the Industrial Bank of Korea filed an application for voluntary auction on the instant land (Seoul District Court E), and on September 26, 2013, a limited liability company specializing in mortgage securitization for young children (hereinafter “Isia

(2) As the method of transferring securitization assets as prescribed by the former Asset-Backed Securitization Act (amended by Act No. 13797, Jan. 19, 2016), the Bank transferred the right to collateral security and the right to collateral security in this case to the developer. On January 17, 2014, the Bank of Korea transferred the right to collateral security to F on March 3, 2014. (2) On March 3, 2014, the Bank of Korea issued a separate registration of transfer to F on the same day.

C. The appraisal value at the voluntary auction procedure for the instant land by the Changwon District Court is KRW 185,232,000 as of November 15, 2013 (hereinafter “court appraisal price”).

(2) F, G, H, and I (hereinafter “F, etc.”) participated in the said voluntary auction procedure and do not exceed KRW 600,000,000 on August 8, 2014.

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