부가가치세부과처분취소
1. The Defendant’s imposition of value-added tax of KRW 14,074,873,650, which was imposed on the Plaintiff on November 2, 2011, shall be revoked.
1. Details of the disposition;
A. On November 23, 2010, the Chang Chang Urban Development Co., Ltd. (hereinafter “ Chang Chang Urban Development”) was declared bankrupt by the Seoul Central District Court, and the Plaintiff was appointed as a trustee in bankruptcy.
B. From around 2006, the development of the Chang City entered into a housing sale guarantee contract with the Korea Housing Guarantee Co., Ltd. (hereinafter “Korea Housing Guarantee Co., Ltd.”) on December 14, 2006, when the development of the Chang City becomes unable to carry out the sales contract to the said apartment buyers, the Korea Housing Guarantee Co., Ltd. (hereinafter “instant housing sale guarantee contract”) for the said apartment buyers, which is responsible for the performance of the sale of the relevant house or the payment of the down payment and the refund of the intermediate payment (hereinafter “instant housing sale guarantee contract”).
C. In order to ensure the management, sale, and disposal of the apartment complex of this case where the Chang Urban Development is unable to implement the sales contract between the Korea Housing Guarantee Co., Ltd. at the time of entering into the housing sale guarantee contract of this case, the Chang Urban Development entrusted the apartment project site of this case and the building constructed or constructed on the ground of the Housing Guarantee Co., Ltd. with the Housing Guarantee Co., Ltd., and the beneficiary of trust principal jointly with the Housing Development Co., Ltd., but if the Chang Urban Development fails to perform the obligations for the Housing Guarantee Co., Ltd., the Housing Sale Trust Contract (hereinafter “the trust contract of this case”) was concluded with the purport that the original right with the Chang Urban Development and the due interest shall be lost if the Chang Urban Development fails to fulfill the obligations for the Housing Guarantee Co., Ltd. (hereinafter “the trust contract of this case”). On December 14, 2006, the registration of ownership transfer is completed in the future of the
In addition, in the event of a sale guarantee accident, the development of the Chang City is ① the project site of the apartment of this case in the Korea Housing Guarantee.