Seoul Administrative Court 2008Gudan15940 ( November 27, 2009)

early 208west0205 (Law No. 8.29, 2008)

If it is impossible to pay compensation due to expropriation, only the actual amount paid shall be transferred.

Where real estate is transferred due to expropriation, the transfer value shall be the sum of the amount actually paid and the amount of compensation to be paid at the time of expropriation in the future, or where it is impossible to pay compensation, the transfer value shall be the only amount actually

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

1. The defendant's appeal is dismissed.

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

1. Claim: The defendant's disposition imposing capital gains tax of KRW 241,754,840 on the plaintiff on October 4, 2007 and capital gains tax of KRW 118,279,660 on the reversion of 206 shall be revoked.

2. Purport of appeal: Revocation of judgment of the first instance court. The plaintiff's claim is dismissed.

1. Quotation of judgments of the first instance;

The reasoning of this court's judgment is as stated in the reasoning of the judgment of the court of first instance except for the following reasons. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2.Terpared parts

The term "multi-household" is changed into "multi-household" in the second 3rd and third 5th of the judgment of the first instance court.

The fourth 8th th th th th th th th of the judgment of the first instance court is "the amendment of the ordinance of ○○ City" as "the relocation settlement fund payment instead of the existing apartment special apartment sale system and the special right to supply rental housing to non-family housing outside of the removed house" to the residential measures for the removal of the urban planning project from April 18, 2008."

The revision of the ○○ City Ordinance from the five bottom of the first instance court's decision is the "wholly reorganization of housing measures for the removal of urban planning projects at ○○ City".

The amount of compensation to be paid from the five bottom of the first instance court ruling shall be added as follows: "The value of the compensation cannot be calculated at the time of the disposition in this case."

3.In conclusion

The plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.