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(영문) 부산고등법원(창원) 2015.09.16 2013누1679

부가가치세부과처분취소

Text

1. At the request of a change in exchange at the trial, the first term portion of December 1, 2009, which was filed by the Defendant against the Plaintiff, to the Plaintiff.

Reasons

1. A trust contract shall be concluded between the truster and the beneficiary comprehensive construction (hereinafter referred to as "A") and the trustee and the beneficiary's housing guarantee (hereinafter referred to as "guarantee") as follows:

Article 1 (Trust Real Estate) Trust real estate means the land indicated in the attached Form (including the land subject to access roads and donations under the approval of the project plan; hereinafter referred to as the "land") on which a person intends to operate a housing construction project with the approval of the project plan under Article 16 of the Housing Act and the building constructed or constructed on the same land.

Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of (including the transfer of ownership on land or housing; hereinafter the same shall apply) trusted real estate for the purpose of performing the sale contract for several buyers by constructing houses and appurtenant and welfare facilities (hereinafter referred to as "houses") on land according to the approval of the project plan, or for the purpose of performing the sale contract for A, with the aim of performing the sale guarantee (referring to the execution of sale or refund; hereinafter the same shall apply) by the sales guarantee of Article 106 (1) 1 of the Enforcement Decree of the

Article 3 (Trust and Public Notice of Trust) (1) The term “A” shall be entrusted to the land, and it shall be acquired.

(2) A shall make, without delay, the registration of transfer of ownership and the registration of trust on the land based on trust after concluding a trust contract, and the registration of trust shall be made after the completion of the building.

A. The expenses incurred in this case shall be borne by A.

Article 5 (Construction and Sale of Housing) (1) A shall construct and sell housing as a project undertaker.

Article 6 (Succession Business, etc.) (1) In case where A performs a succession business, such as an application for change of a business entity to a person who has been designated by the business entity because it is deemed impossible to perform the sales contract due to dishonor, bankruptcy, company reorganization procedure, application for commencement of composition, etc.,

(2) A person who designates B or B shall be subject to paragraph (1).