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(영문) 서울행정법원 2015.06.19 2014구단57228
양도소득세부과처분취소
Text

1. Of the instant lawsuit, the part concerning the claim for revocation of the disposition imposing additional dues of KRW 3,097,810 and increased additional dues of KRW 1,239,120.

Reasons

1. Details of the disposition;

A. On August 13, 1997, the Plaintiff and the Plaintiff’s husband B acquired 1/3 shares of each of the real estate listed in the separate sheet No. 1, and 1/2 shares of each of the real estate listed in the separate sheet No. 2 through No. 4, and thereafter transferred part of each of the real estate to C and D on March 23, 1999, and the real estate listed in the separate sheet No. 1 through No. 4 was designated as an area subject to permission of land transaction contract by the National Land Planning and Utilization Act (hereinafter “National Land Planning Act”) on November 19, 198.

B. B, as of April 27, 2002, between E and E, the portion of the real estate listed in paragraphs 2 through 4 of the attached Table and the real estate listed in paragraph 5 of the attached Table (the real estate listed in paragraph 1 of the attached Table is divided into the real estate listed in paragraph 5 of the attached Table and F 765 square meters) excluding 160 billion square meters shall be sold at one billion won, but the down payment amount of KRW 200 million on the date of the contract, the intermediate payment of KRW 250 million on the date of the contract, and the intermediate payment of KRW 250 million on the date of May 30, 2002, the remainder amount of KRW 550 million was paid on June 30, 2002, and was not paid any balance from E.

C. On December 24, 2002, the Plaintiff entered into a sales contract with C on December 24, 2002, under which, among the real estate listed in Articles 2 through 4 of the attached Table and the real estate listed in paragraph (5) of the attached Table No. 5 of the attached Table No. 4524 square meters (which is divided into G in Ghana), to purchase each share of KRW 200 million and pay the purchase price on the date of the contract. On the same day, the Plaintiff entered into a sales contract with D among the real estate listed in paragraphs 2 through 5 of the attached Table No. 2 of the attached Table No. 5 that each share of KRW 1

E delays the payment of the balance under the sales contract as described in the above sub-paragraph (b), the Plaintiff, B, and E shall conclude a sales contract again, and the Plaintiff and B shall be affiliated with E on December 24, 2002 with E on December 24, 2002, with each Plaintiff and B’s share (including the share purchased under the sales contract as the above sub-paragraph (c)) of the portion excluding 6176 square meters of the real estate listed in attached Table 2 through 4 and

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