취득세 등 부과처분취소
1.The judgment of the first instance shall be modified as follows:
On February 12, 2013, Korea-U.S., Gwangju Metropolitan City.
1. Basic facts
A. In relation to the disposition of imposition of the head of defendant North Korea's office, 1) The plaintiff and the plaintiff entered into a trust contract for the sale of housing and the transfer of ownership in Dong State Construction Co., Ltd. (hereinafter "Dong State Construction") on October 31, 2006.
(ii) Between Dong Construction and Dong Construction and 40 lots, not less than 177-2 forest land 13,804m2, Dong-dong, Gwangju Northern-dong, 177-2 forest land 1.
A) As regards the construction of new housing to be constructed and supplied to the Corporation, a trust agreement for the sale of housing with the following contents is concluded, and on the same day, the registration of ownership is completed based on the name of the Plaintiff as to the land No. 1 in this case. [The trust agreement for the sale of housing] The truster and the beneficiary who is concurrently a truster and the construction of Dong branch office and the housing guarantee company for the beneficiary who is concurrently a trustee shall enter into a trust agreement as follows. The trust real estate under Article 1 (Trust Real Estate within this Agreement refers to the "Dong State Construction" within this Agreement) shall be entered in the land (including access roads and land to be donated under the approval of the project plan) entered in the list of the attached real estate
hereinafter referred to as "land"
(1) The term “housing” means housing and appurtenant welfare facilities (hereinafter referred to as “housing”) under the approval of the project plan on the land by A, which are being constructed or constructed on the land. The purpose of this trust is to provide for the housing and appurtenant welfare facilities (hereinafter
A) The purpose of the sale guarantee (in this contract, the plaintiff is the performance or refund) is to carry out the sale guarantee (in case where the sale contract cannot be carried out by the buyer or the buyer) in accordance with Article 106(1)1(a) of the Enforcement Decree of the Housing Act.
(B) manage, sell and dispose of the trusted real estate (including transfer of ownership on land or housing within this Agreement);
(1) A, including a succession business, is a bankruptcy proceeding or company reorganization proceeding.