부가가치세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. Details of the disposition;
A. On November 23, 2010, the status of the parties to the agreement was determined by the Seoul Central District Court to be declared bankrupt, and the Plaintiff was appointed as the bankruptcy trustee.
B. 1) The development of Chang Chang City from around 2006 to the Seoul Special Metropolitan City, Ulsan-gun, Seoul Special Metropolitan City and 271 and 234 lots (hereinafter “instant project site”).
(1) The Korea Housing Guarantee Co., Ltd. (hereinafter “Korea Housing Guarantee”) on December 14, 2006, when carrying out the business of newly building and selling “Sejin-gu Apartment apartment” on a scale of 1,093 above ground.
A) A housing sale guarantee contract with the purport that, where the development of Changun City becomes unable to carry out the sales contract to the above apartment sale seller, the payment of the house sale or the payment of the down payment and the payment of the intermediate payment is responsible to the above seller (hereinafter “instant housing sale guarantee contract”).
(2) At the time of entering into the instant housing sale guarantee contract, the Chang City Development entered into a housing sale trust standard agreement (hereinafter “instant trust agreement”) with the purport that the Korea Housing Guarantee at the time of entering into the instant housing sale guarantee agreement, real estate in 163 parcels of the instant project site (hereinafter “instant project site”) and the buildings constructed or constructed on the said agreement will be entrusted to the housing guarantee company, and the main contents thereof are as follows.
On December 14, 2006, pursuant to the trust contract of this case, the development of Chang Chang City completed the registration of ownership transfer in the future to guarantee the housing of the headquarters of the project of this case.
(The project site in this case was entrusted to KB real estate trust company in relation to 59 parcels, such as the rest of the project site in Ulsan-gun, Ulsan-gun, Ulsan-si, and 125-10.The trust real estate under Article 1 (Trust Real Estate) of the Housing Sale Trust Standard Contract (Sale Form) of the Housing Sale Trust Contract (Sale Form) shall be the development of Chang City pursuant to Article 33 of the Housing Construction Promotion Act.