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(영문) 서울행정법원 2015.06.05 2015구합51088

취득세등부과처분취소

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1. On October 28, 2014, the Defendant imposed acquisition tax of KRW 765,122,860 on the Plaintiff and special rural development tax of KRW 76,512,270 on the Plaintiff.

Reasons

1. Details of the disposition;

A. On May 3, 2007, the Plaintiff entered into a housing sale trust agreement (hereinafter “instant trust agreement”) with respect to the apartment building built on the land surface of 50-1 and 16 lots, Guro-gu, Seoul (hereinafter “instant apartment”), Guro-gu, Seoul, with the following terms, and completed the registration of ownership transfer for the reasons of the said trust in the future of the Plaintiff on the same day.

Article 1 (Trust Real Estate) Real Estate trusted mean the land (including access roads and land subject to donation under the approval of the project plan; hereinafter referred to as the "land") recorded in the attached Table List of Trust Real Estate that the non-party company intends to carry on the housing construction project after obtaining the approval of the project plan under Article 16 of the Housing Act and the building constructed or constructed on that land.

Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of trust real estate (including transfer of ownership on land or housing; hereinafter the same shall apply) by the plaintiff who provided a guarantee for sale pursuant to Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act, where the non-party company constructed housing and ancillary and welfare facilities (hereinafter referred to as "housing") on the land and performed the sales contract to the buyer or the non-party company is unable to execute the sales contract.

Article 7 (Management, Operation and Disposal of Trust Real Estate) (3) Where a plaintiff implements a refund or where a purchaser performs a sale in lots pursuant to paragraph (2), if the principal of a trust and profits are made, the plaintiff may dispose of trust property at a reasonable method and price, and pay the amount of disposal of trust property in the following order:

1. Taxes, public charges, and other imposts for the performance of trust affairs;