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(영문) 광주지방법원 2017.08.24 2016구단10933

재산세등부과처분취소

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1. As to the Plaintiff on May 16, 2014 by the head of the Si/Gun/Gu in Gwangju Metropolitan City:

(a) Property tax, 115,371,480 won, and urban planning tax;

Reasons

1. Details of disposition;

A. (i) The Plaintiff entered into a housing sale trust contract and a housing sale guarantee contract with each project operator, with respect to new apartment construction built and supplied on each of the real estate listed below by the lender construction company, etc., who is an apartment housing construction project operator, and completed the registration of ownership transfer on each of the relevant housing sites based on a trust contract.

On January 6, 2007, the trust agreement was concluded between the project operator and the lender for the trust registration of real estate, and on October 22, 2007, 609-1, Seo-gu, Seo-gu, Seo-gu, Seo-gu, Gwangju, and 56 lots of 56m2,00,000,000,000.9m24, 209.6 October 6, 2008, 208, the Plaintiff and the Gwangju, 26,950m26,950m26,00.8m24,000,000 for the new housing construction on April 24, 2009, issued on May 27, 2008, the Plaintiff calculated the ownership transfer registration with the Gwangju, 208m25,000,000 for the new housing construction on the 205m28,000,000,000.

B. The main contents of the Housing Sale Guarantee Trust Contract concluded by the Plaintiff with each of the above companies are as follows.

The purpose of the trust: The purpose of the trust in this case is to manage, sell and dispose of trust real estate (including transfer of ownership on land or house) for the purpose of the sale guarantee (referring to the execution of sale or refund) where the plaintiff who made the sale guarantee pursuant to Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act is to manage, sell and dispose of trust real estate (including the performance of ownership transfer of land or house) where the construction of lender, etc. constructs housing on land

Management and operation of real estate in trust.