법인세경정청구거부처분취소 등
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On July 18, 2016, the Plaintiff entered into a contract with B Co., Ltd. (hereinafter “Non-Party Company”) under which the construction of the apartment house (hereinafter “instant housing”) is newly built on the ground (hereinafter “instant housing”) on the land (hereinafter “instant land”) of the former Northwest-gun C (hereinafter “the instant construction”) and agreed to preferentially invest the construction cost by means of bank loans, etc. to carry out construction work.
B. On January 17, 2017, the Plaintiff changed the name of the owner of the instant housing company and the owner of the instant housing from the non-party company to the non-party company to the non-party company on January 17, 2017, and settled the instant construction cost, etc. at KRW 4,098,000,000, and the non-party company concluded an agreement including the Plaintiff’s transfer of five households among the instant housing units (hereinafter “the instant agreement”).
On February 21, 2017, the Plaintiff: (a) transferred the ownership of the instant land and the procedures for the change of the owner of the instant housing owner; (b) concluded a written agreement with Nonparty Company to pay KRW 3,820,660,300, including the instant construction cost, with the instant loan, after obtaining a loan from a financial institution regarding the construction of the instant housing; and (c) the remainder of the construction cost is to pay for the instant housing and settle the instant housing (hereinafter “each of the instant agreements”).
On February 22, 2017, the ownership of the instant land was changed to that of the non-party company on February 22, 2017, and on March 8, 2017, the owner of the instant housing changed from the Plaintiff to the non-party company.
Since then, the approval of use was granted on April 4, 2017 regarding the instant housing, and the non-party company completed the registration of the preservation of ownership on the instant housing on April 24, 2017.
E. On June 2017, the Plaintiff is a non-party company.