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(영문) 서울중앙지방법원 2021.02.17 2020가합540948

채권양도의 의사표시 등

Text

1. The claim in respect of each claim listed in Attachment 1 Nos. 1, 2, and 3 shall be dismissed;

2. The defendant shall be the plaintiff and Ga.

Reasons

1. Facts of recognition;

A. 1) The Defendant was divided into a business agreement and a land trust agreement with a macro-si C and D land (the land at macro-si D was divided into E and F land on April 4, 2019, and was merged into C land on April 15, 2019.

In total, each of the above lands (hereinafter referred to as “instant land”) was carried out the business of constructing and selling a building of three underground floors and fifteen floors above ground level on the ground level (hereinafter referred to as “instant business”).

2) On January 20, 2015, the Defendant concluded a land trust business agreement with the Plaintiff on the instant land (hereinafter “instant business agreement”) and a sale-type land trust agreement (hereinafter “instant land trust agreement”) for the instant business.

3) Of the instant business agreement and the instant land trust agreement, the parts relating to the instant case are as follows, with a view to achieving the objectives of the instant business agreement, the trustor, trustee, and the contractor, as well as the contractor, to share and cooperate with each other as follows:

1. The truster shall perform the following duties as the truster of the main business:

(j) Article 35 (Registration, etc. of Business Operators) of the Land Trust Contract of this case (Registration, etc. of Business Operators) (1) of the Land Trust Contract of this case to be returned to the trust account when acquisition tax, comprehensive dong tax, value added tax, etc. imposed under the name of the truster in relation to the project in the name of the truster and when the payment of money and refund of value added tax occur.

(2) The value-added tax, etc. refunded to a business operator under paragraph (1) shall be transferred comprehensively by a trustee.

Article 12 (Disposition of Value-Added Tax) (1) A truster shall notify the truster of the transfer of a national tax refund to the trustee at the tax office having jurisdiction over the truster whenever he/she files a report on value-added tax related to the trust business, and where he/she receives a national tax refund directly, the trustee shall immediately receive the relevant refund amount for the trust business.