(1심판결과 같음) 재단법인의 토지처분에 관한 주무관청의 유효한 허가가 있는 때 실체관계에 부합하는 등기가 됨[국패]
Seoul Administrative Court-2015-Gu Partnership-72757 ( December 11, 2015)
(See the judgment of the court of first instance) is registered in accordance with the substantive relations when the effective permission of the competent authority to dispose of the land of an incorporated foundation is granted.
It is reasonable to deem that the ownership transfer registration is acquired by registration consistent with the substantive relationship only with the valid permission of the competent authority for the disposal of the land in this case. Therefore, it cannot be deemed that the land was acquired before the date of permission for amendment
Special Taxation for land acquired by a housing construction business operator under Article 104-19 of the Restriction of Special Taxation Act
Seoul High Court-2016-Nu-31830 (Law No. 26, 2016)
00 Housing Co., Ltd.
00. Head of tax office
Seoul Administrative Court-2015-Gu Partnership-72757 ( December 11, 2015)
December 2, 2016
on October 26, 2016
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of comprehensive real estate holding tax for 2010 on July 1, 2014, 1,064, 691,670 won for comprehensive real estate holding tax for 2010 (including additional tax) and special rural development tax for 212,938,330 won for special rural development tax for 201, comprehensive real estate holding tax for 846,036,730 won for special rural development tax for 201 (including additional tax) and special rural development tax for 169,207,340 won for special rural development tax for 201, 84,179,540 won for comprehensive real estate holding tax for 2012 and 168,865,90 won for special rural development
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
2. Conclusion
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.