부가가치세부과처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. (1) On December 29, 2005, the Plaintiff obtained approval of a plan for the business of newly constructing and selling the main apartment complex with the building area of 8,479.66 square meters (13,882.58 square meters in total floor area) and the ancillary welfare facilities (hereinafter “instant business”) on three main apartment units with the building area of 8,477 square meters (13,882.58 square meters in total floor area) and 477 units (47 units on the ground of underground 4 floors and 21 to 29 units on the ground) and the incidental welfare facilities (hereinafter “instant business”).
(2) On July 2007, the Plaintiff entered into a standard housing sale trust agreement (hereinafter “trust agreement”) with the Korea Housing Guarantee Co., Ltd. (hereinafter “Korea Housing Guarantee”) on the instant project site as follows.
The trust standard contract for the sale of housing (trust real estate) is a building constructed or constructed on the land (including land the same as the project site in this case and access roads and land subject to donation according to the approval of the project plan; hereinafter referred to as "land") in the attached Form No. 1, which the plaintiff intends to implement a housing construction project after obtaining approval of the project plan pursuant to the provisions of Article 16 of the Housing Act.
Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of trust real estate (including transfer of ownership of land or housing; hereinafter the same shall apply) for the purpose of the sale guarantee (referring to the performance of sale or refund; hereinafter the same shall apply) where the Plaintiff constructed housing and ancillary and welfare facilities (hereinafter referred to as “housing”) on land to perform the sale contract to several buyers, or where the Plaintiff is unable to perform the sale contract, the house guarantee for the sale guarantee under Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act is to manage, sell
Article 5 (Construction and Sale of Housing) (1) The plaintiff shall construct and sell housing as a project undertaker.
(2) The plaintiff shall necessarily obtain a guarantee for the sale of housing units prior to the sale under paragraph (1).