취득세등경정거부처분취소
1. The judgment of the court of first instance is modified as follows.
The defendant's acquisition tax on March 30, 2015 against the plaintiff.
1. Details of the disposition;
A. The Korea Housing Guarantee Co., Ltd. (the plaintiff comprehensively succeeded to the rights and obligations of the Korea Housing Guarantee Co., Ltd. pursuant to Article 4 of the Addenda to the Housing and Urban Fund Act, enacted by Act No. 12989, Jan. 6, 2015; hereinafter the "Plaintiff" without distinguishing between the Korea Housing Guarantee Co., Ltd. and the plaintiff, on June 28, 2006, the Sungmun-gu Manitius (hereinafter referred to as the "Seomun-gu Manitius") and the Sungsung-gu Ma-dong 550 and 22 lots (hereinafter collectively referred to as the "the land in this case"). The name of the building in this case was changed to the "Masi-dong 645" apartment (hereinafter referred to as the "Masi-dong 1, 2015"), which were to be constructed on the land in this case, and the registration of ownership transfer was completed with respect to the new construction of the apartment building in this case (hereinafter referred to as the "the building in this case").
B. On July 5, 2006, the Plaintiff entered into a housing sales guarantee contract with the buyer, who is the guarantee creditor, within the limit of KRW 140,142,400,00 (the amount guaranteed by the Plaintiff was reduced to KRW 142,629,60,000, but the amount was reduced to July 10, 2006) where the Plaintiff could not execute the sales contract with the buyer on the apartment of this case due to bankruptcy, etc. (hereinafter “sale guarantee contract of this case”).
C. In the case where the Plaintiff decided on April 16, 2007 that the Seongbuk Round and C&C Co., Ltd., the contractor, the C&C bank and the lending financial institution, etc. shall fulfill their liability for the guarantee due to the guarantee accident under the instant guarantee agreement or any other reasons.