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(영문) 전주지방법원 2017.05.25 2016구합1551

취득세등부과처분취소

Text

1. The plaintiff's conjunctive action shall be dismissed.

2. The primary plaintiff's claim is dismissed.

3. The costs of lawsuit are assessed against the plaintiffs.

Reasons

A. On September 7, 2009, the Plaintiff entered into a contract for transfer and takeover of the instant business, which acquired the instant business project implementation right, the ownership of the business site, and all rights related to the instant business from the U.S.A.

(hereinafter “this case’s business transfer contract”). The above contract includes the following:

Section 1 (Purpose) This Agreement aims to ensure the successful performance of the Project by taking over and taking over the rights to the Project of Bonos and all rights related to the Project, the ownership of the project site, and all rights related to the Project.

Article 3 (Subject Matter of Transfer and Takeover of Business)

1. Transfer of a business right: (1) To transfer the entire business rights of the so-called so-called so-called So-called Do-dong 1, Songcheon-gu, Chungcheongnam-gu, Jeoncheon-gu, Jeoncheon-gu, 30-3, to the plaintiff Osong Development.

(2) Project outline-1 complex, 2 complex

(a) Location: At least 30-3 in Songcheon-gu, Seoul Special Metropolitan City;

(b) Site area: 51,538 square meters;

C. Name of a building: Han-gu, So-dong (Yongcheon-dong)* The outlines of the project are the criteria for approval of the project permitted from Jeonju to July 2007, and the plaintiff's erroneous transmission and development will be responsible and progress when approval of the modified project through design modification is conducted.

2. Transfer of land: Hex shall transfer the ownership of attached real estate to the plaintiff Ouda Development.

3. Transfer of a new building under construction: It shall be intended to transfer all the existing construction works of the Nomles to the plaintiff Osong Development in the project site.

Article 4 (Sale Prices and Assets and Liabilities Subject to Transfer)

1. Business rights of loans (Korean bank) 44,00,000,000 or 67,959,068,208 loans 43,333,483,481,849 in aggregate, 87,333,481,849 in total, 87,33,483,481,849 in business rights of the amount of assets and liabilities subject to acquisition;

2. The acquisition price of the business shall be 19,300,000 won per day (19,300,000 won).

3. The cost of the land in this project shall be the acquisition and transfer of the land in accordance with the land sale and purchase agreement between the Nomles and the plaintiff Oral Development.

4. The plaintiff.