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(영문) 대전고등법원 2010. 12. 16. 선고 2010누1604 판결
지정지역안의 토지는 실지거래가액으로 양도차익을 산정함[국승]
Case Number of the immediately preceding lawsuit

Daejeon District Court 2010Guhap780 ( October 14, 2010)

Case Number of the previous trial

Cho High Court Decision 2009Hu3513 ( December 18, 2009)

Title

Land within the designated area shall be calculated on gains from transfer based on actual transaction prices.

Summary

According to the data of the public notice of the Ministry of Finance and Economy, since the Plaintiff's transfer housing area is a designated area, the disposition that calculates gains on transfer based on actual transaction

The decision

The contents of the decision shall be the same as attached.

Text

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of KRW 5,774,400 on the Plaintiff on August 17, 2009 by the Defendant shall be revoked.

Reasons

1. Quotation of judgments of the first instance;

The court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except where "the second house of this case" of No. 11 of the judgment of the court of first instance is "the first house of this case" as "the first house of this case". Thus, it is also accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Consultations

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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