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(영문) 대전지방법원 2017.08.29 2012구단1599
양도소득세부과처분취소
Text

1. Attached Form 2. The defendant's disposition date in attached Form 2. The defendant's attached Form 2.

Reasons

1. Details of the disposition;

A. The RP site located in Q, Chungcheongnam-do, Chungcheongnam-do (hereinafter “instant tourist destination”) was designated and announced as a tourist destination in accordance with Article 16 of the former Tourism Promotion Act (amended by Act No. 2285, Jan. 18, 1971; hereinafter the same shall apply) around January 21, 1969, and the area of the instant tourist destination was changed and announced additionally as a tourist destination pursuant to Article 46 of the former Tourism Business Act (amended by Act No. 3910, Dec. 31, 1986; hereinafter the same shall apply) (hereinafter “instant change announcement of the designation of the tourist destination”).

B. The Plaintiffs acquired real estate as indicated in the [Attachment 1] List of Real Estate (hereinafter collectively referred to as the “instant real estate”), and the instant real estate located within the instant tourist destination was designated or incorporated as the instant tourist destination around November 28, 1983, which was the date of announcement of the change in the designation of the instant tourist destination, at the latest.

The accurate time when the instant real estate was designated and incorporated as the instant tourist destination cannot be confirmed.

C. After the approval of the change of the plan to develop the tourist destination of this case was publicly announced on November 8, 1985 as the 2nd and third years, the plan to develop the tourist destination of this case was divided into the 1, 2, and 3 districts, and the development project was implemented. In accordance with Article 52 of the former Tourism Promotion Act (wholly amended by Act No. 8343, Apr. 11, 2007; hereinafter “Promotion Act”), it was announced that the land of the tourist area of the RP which was not developed on August 10, 2005 was designated as the 3 district and the approval of the plan to develop the tourist destination of this case in the 3rd district was publicly announced as the Cheongnam-do. (hereinafter “the amendment public notification of the plan to develop the tourist destination of this case”).

The Plaintiffs are as shown in the [Attachment 1] List of Real Estate Labeling.

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