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(영문) 서울행정법원 2018.08.03 2017구합84549

취득세등부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

Plaintiff, D, E, F, G, and H (hereinafter “owners”) completed registration of initial ownership on January 23, 2007 and 702 (hereinafter “instant real estate”). Each 1/6 share of the Plaintiff, D, E, F, G, and H (hereinafter “instant real estate”).

With respect to 101 April 4, 2008, the owners, the trusters, the trustee, the trustee, the Daehan Real Estate Trust Co., Ltd. (hereinafter referred to as “Co., Ltd.”), on March 25, 2010, and the “One Asset Trust for Co., Ltd.” on December 5, 2013; hereinafter referred to as “Multiple Real Estate Trust, regardless of whether it was before or after the mutual change; hereinafter referred to as “D”) was changed into DD Construction (hereinafter referred to as “DD Construction”), the trusters, the trusters, the trustee, and the beneficiary, the Plaintiff, entered into a multi-real estate management trust agreement (hereinafter referred to as “instant trust agreement”), and completed the registration of ownership transfer on the instant real estate on April 7, 2008, and made the registration of ownership transfer on the instant trust agreement as follows. < Amended by Act No. 8857, Apr. 7, 2008>

After that, on April 19, 2012, the beneficiary was changed from DNA construction to the plaintiff according to the trust agreement on April 101.

The purpose of this trust agreement is to preserve and manage the registration names of real estate held in a trust and dispose of them to deliver proceeds from such disposal to beneficiaries under Article 1 of the Trust Agreement for Disposal of Real Estate.

Article 3 (Transfer of Ownership and Registration of Trust) (2) Owners shall provide all documents, such as certificates of rights, certificates of seal imprint, power of attorney, etc. necessary for transfer of ownership and registration of trust to the real estate trust.

Article 8 (Conditions of Disposal) (2) Restrictions on purchasers of trust real estate shall not be placed separately.

Article 13 (Disposal Activities) (1) Multi-real estate trusts shall immediately be trusted after the conclusion of a trust contract.