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(영문) 대구지방법원 2016.07.19 2015구합22495

취득세등경정거부처분취소

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1. On March 30, 2015, the part exceeding KRW 1,657,896,662 of the Defendant’s disposition rejecting to rectify acquisition tax against the Plaintiff.

Reasons

1. Details of the disposition;

A. The Korea Housing Guarantee Co., Ltd. (the plaintiff comprehensively succeeded to the rights and obligations of the Korea Housing Guarantee Co., Ltd. pursuant to Article 4 of the Addenda to the Housing and Urban Fund Act, enacted by Act No. 12989, Jan. 6, 2015; hereinafter the "Plaintiff" without distinguishing between the Korea Housing Guarantee Co., Ltd. and the plaintiff, on June 28, 2006 (hereinafter referred to as the "Seongmun-gu Day") entered into a new housing trust agreement with the plaintiff on June 28, 2006 with regard to the new construction of the apartment (hereinafter referred to as "the apartment of this case") and the new construction of the new building (including a trust agreement for the construction of the land of this case), which is to be built and supplied on the Sungsung-gu, Daegu-gu and 50 and 222 lots (hereinafter collectively referred to as the "the land of this case"), and completed the registration of ownership transfer on the land of this case (hereinafter referred to as the "the trust agreement of this case").

B. On July 5, 2006, the Plaintiff entered into a housing sales guarantee contract with the buyer, who is the guarantee creditor, within the limit of KRW 140,142,400,00 (the amount guaranteed by the Plaintiff was reduced to KRW 142,629,60,000, but the amount was reduced to July 10, 2006) where the Plaintiff could not execute the sales contract with the buyer on the apartment of this case due to bankruptcy, etc. (hereinafter “sale guarantee contract of this case”).

C. In the event that the Plaintiff decided on April 16, 2007 to perform the obligation to guarantee due to the guarantee accident under the instant guarantee agreement or any other reason, the Seongbuk-gu Day and the C&W Co., Ltd., Ltd., a construction contractor, the Plaintiff.