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(영문) 서울고등법원 2016.10.06 2016누47477
양도소득세경정거부처분취소
Text

1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

Plaintiff

The ownership of the land B and three lots (hereinafter “instant land”) are located in the natural green area which is the initial development restriction zone, but the land was selected as the priority cancellation zone, and the development restriction zone was released by the Gyeonggi-do public notice C on May 30, 2005 and changed to the Class I general residential area.

After that, the instant land was incorporated into the “GB preferential cancellation project within the GB preferential cancellation area” zone, and the compensation consultation under the Act on the Acquisition of Land, etc. for Public Works and the Compensation for Land, etc. for Public Works Projects was conducted on May 2007 according to the notification of the compensation plan and the notification of the public announcement of the compensation plan in the Overcheon City. In the course of the compensation consultation, regarding the cancellation of the instant land and the change into the Class I general residential area for the purpose of the above parking lot expansion project, the relevant land was deemed to have been directly conducted for the purpose of the above parking lot expansion project, and without considering the fact that the development restriction zone was cancelled, it presented to the Plaintiff KRW 981,02

On May 8, 2008, the Plaintiff accepted the above compensation presented by Jungcheon-si and completed the ownership transfer registration of the instant land on the same day in response to the negotiation. The Plaintiff reported and paid KRW 122,626,000 for the capital gains tax corresponding to the said compensation for the year 2008.

However, in the adjudication of expropriation on the land adjacent to the instant land, the appraisal of the value of the neighboring land is based on the condition that the development restriction zone was cancelled, and the compensation is determined as KRW 2,430,00 per 1 square meter, and the landowner who responded to the said consultation including the Plaintiff filed a lawsuit claiming restitution of unjust enrichment with the Suwon District Court rendered on July 31, 2009 against the Sincheon-si for the claim for restitution of unjust enrichment under the Suwon District Court Decision 2009Gahap525

(hereinafter “instant lawsuit”). At the first instance court of the instant lawsuit, the said negotiation is based on the Plaintiff’s mistake on February 16, 2012.

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