등록세등부과처분취소
1. The plaintiff's primary and conjunctive claims are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Following the facts of the disposition may be acknowledged by the respective descriptions of Gap evidence 1 to 7, Gap evidence 8 to 10, Eul evidence 1 to 10, and the purport of the whole pleadings and arguments.
On December 22, 2005, the Plaintiff entered into a housing sale trust agreement with Sungwon, Co., Ltd. (hereinafter referred to as the “Housing Construction Contract”) and a housing sale trust agreement (hereinafter referred to as the “instant trust agreement”) on the ground of 6 apartment units, 351 household units, and the scheduled date of the pre-use inspection as of December 31, 2006, on the ground of 1224 and 29 lots (hereinafter referred to as the “instant site”). On the same day, the Plaintiff completed the registration of ownership transfer on the instant site and its ground under the name of the Plaintiff on the same day.
The main contents of the instant trust agreement are as follows.
A trust contract shall be concluded between a truster and a beneficiary who is concurrently a trustee and a beneficiary who is also a trustee (hereinafter referred to as "the Governor") as follows:
Article 1 (Trust Real Estate) Trust real estate means the land indicated in the attached Form (including the land subject to access roads and donations under the approval of the project plan; hereinafter the same shall apply) on which A intends to carry on a housing construction project after obtaining approval of the project plan under Article 16 of the Housing Act and the buildings which are being constructed or constructed on the same land.
Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell, or dispose of trust real estate for the purpose (referring to the execution of sale or refund) of the sale guarantee by a person who constructs housing and accessory or welfare facilities (hereinafter referred to as "housing") on the land for the purpose of performing the sale contract, or by a person who sells the land for the purpose of performing the sale guarantee under Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act.
(c).