취득세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On April 18, 2011, the Plaintiff entered into a land management trust agreement (hereinafter “instant trust agreement”) with the non-party company, the trustee and subordinate beneficiary as the company, the Plaintiff as the company, the trustee as the Plaintiff, the company as the first and third beneficiary as the company, the company as the company as the company, the company as the company as the first beneficiary, the company as the company as the ELSB, the company as the first beneficiary, and the first beneficiary as the company as the same fire marine insurance company and Samsung Life Insurance Co., Ltd. as the first beneficiary as the company, and the company as Samsung Life Insurance Co., Ltd. (hereinafter “the instant trust agreement”). The main contents are as follows: < Amended by Act No. 1007, Apr. 18, 2011>
The purpose of this contract is to provide the beneficiary with trust benefits by managing and operating the building on the land of this case and leasing and disposing of trust property. The trustee is responsible for securing project costs and the trustee is responsible for the stable progress of the project within the scope of trust property in the form of the project proprietor’s rights and obligations as the project proprietor.
(1) Trust registration, etc.: After entering into this contract, the truster shall, without delay, carry out the procedures for the transfer of ownership and the registration of trust for the trust land, and the public charges required for the implementation of the procedures for the registration of trust shall be borne by the truster.
(Article 5) A procurement of expenses incurred in performing trust affairs: A truster shall bear all expenses incurred in performing trust affairs and financing of project costs in carrying out a project under the instant trust contract, and no trustee shall bear such expenses (Article 12). A contractor shall enter into a contract for construction works with a contractor and succeed to the contract for construction works already concluded between the trustor and the contractor.