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(영문) 서울고등법원 2018.11.14 2018누36426

취득세등부과처분취소

Text

1. Revocation of the first instance judgment.

2. The plaintiff's claims against the defendants are all dismissed.

3. The total cost of the lawsuit.

Reasons

1. The reasons why the court has used this part of the disposition and the reasons why the court rendered the first instance judgment; and

(a).

(c).

(1) The reasoning of the judgment of the court of first instance is as follows, and Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act cited the same as the reasoning of the judgment of the court of first instance, except that the phrase “ July 25, 2012 in which the settlement money claim has been paid” in the second sentence of Article 1(f) of the Reasons for the judgment of the court of first instance is deemed to be “ July 25, 2012, which is the date of payment of the actual balance (the date of payment transfer).”

[Supplementary Use]

A. (1) The Mayor of Incheon Metropolitan City around April 2007 shall designate the area of 90,127 square meters in the Nam-gu Incheon Metropolitan City as an urban development zone and designate E urban development project (hereinafter “instant development project”).

After approving the development plan, B Corporation (hereinafter “B”) around June 2007.

(2) B around July 2007, the private business operator of the complex development project in relation to the development project of the instant case was recruited by the public and private business operator of the complex development project.

Accordingly, the consortium(JJ Co., Ltd., K Co., Ltd., Korea Development Bank, IFC et al.) submitted a project plan to B Corporation around October 2007.

3) B The Corporation shall select C consortiums as priority negotiation partners around November 2007, and on January 25, 2008, between C consortiums on January 25, 2008, the Agreement on Projects for the Development of the Complex Complex in the E Urban Development Zone (hereinafter “instant Convention”).

The Convention contains the following provisions. [This case’s Convention] Article 2 (Definition of Terms)

6. The E-Industrial Complex Development Project (hereinafter referred to as the “Projects”) is a project designed to construct existing E in F and to systematically develop them by introducing complex functions, such as residence, commerce, business, sports, leisure, etc. in the project district.