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(영문) 서울고등법원 2015.08.21 2015누30953
양도소득세부과처분취소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. Details of the disposition;

A. Plaintiff A entered into a sales contract with the Seoul Special Metropolitan City Nowon-gu Seoul Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City City Special Metropolitan City 976.8 square meters, D Special Metropolitan City 294.2 square meters, and each of its ground buildings owned by Plaintiff B (A), with respect to the whole of the building and standing timber owned by the Plaintiff Special Metropolitan City, Nowon-gu Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City, 487.2 square meters, F. 768.2 square meters, and each of its ground buildings and standing timber, and with respect to the sale price of KRW 11,650,00 (hereinafter “G Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City Special Metropolitan City

(hereinafter, the above real estate owned by the plaintiffs is "each of the instant real estate" and the above sales contract is "the instant sales contract". B.

Since then, H (the representative director shall be the same as G; hereinafter referred to as “H”) entered into a sales contract as of May 7, 2007; May 2008; and May 29, 2008; and May 29, 2008.

(1) The Plaintiff asserts that the actual date of the sales contract of May 2, 2008 is January 25, 201. (hereinafter referred to as “the date of the preparation of each sales contract”). Each of the sales contracts is as follows: “The date of the alteration on the date of the preparation of each sales contract.” [Attachment 1: Unit 1: million won] the contract deposit of December 13, 2006 as of the date of the preparation of the contract for the payment of the purchase price specified in the contract for the contract for the payment of the purchase price under A real estate B, 1,100 - the intermediate payment of 1,200 - the intermediate payment of 10,505, 50 - the remainder of 10,507.10, 400, 11, 650, 11, 650, 607, 109, 207.

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