취득세등부과처분취소
1. Revocation of the first instance judgment.
2. The Defendant’s acquisition tax on December 3, 2013 against the Plaintiff on December 3, 2012, 973,114.
Details of the disposition
The reasoning for this part of this Court is that the corresponding part of the judgment of the court of first instance (from 2, 6, to 7, 9) is the same, except as follows, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The following shall be added to “from the 3rd 7th Myeon”:
7. The following shall be added to each page:
【The Plaintiff failed to cancel the registration of creation of a neighboring mortgage on the instant secured real estate due to the Plaintiff’s failure to repay the instant secondary debt. The following was added to the 7th page.
A person shall be appointed.
I. On March 10, 2015, the Plaintiff agreed on the condition that the cancellation of the right to collateral security on the instant secured real estate should be made on the condition that the joint proprietor of the instant joint proprietor and the instant real estate should be cancelled.
(j) On March 12, 2015, the Plaintiff was notified by the Korea Exchange Bank that it would reduce the maximum debt amount of the mortgaged real estate in an amount equivalent to 400 million won when offering a substitute collateral for the instant mortgaged real estate. On March 23, 2015, the Plaintiff agreed to the termination of the right to collateral security until April 30, 2016, by adjusting the joint collateral amount between the transferor and the mortgaged real estate as KRW 390 million, and provided the transferor with a promissory note No. 390 million in face value as collateral.
On March 27, 2015, the Korea Exchange Bank terminated the trust contract after being paid part of the obligations Nos. 1 and 2 by the Plaintiff. On the same day, the transferor of this case completed the registration of ownership transfer for the key real estate on March 10, 2015 to the Plaintiff on the same day.
7.On the side of "No. 14" of "No. 17, 18, 19, 30, 31" of "No. 17, 18, 19, 31" shall be added.
On December 3, 2012, which was the date of entering into the instant transfer contract and a basic contract, the Plaintiff’s assertion as to the legitimacy of disposition, was entrusted to the Korea Exchange Bank, and thus, the Plaintiff was accordingly entitled to the instant real estate.