부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The following facts are either disputed between the parties, or acknowledged by comprehensively taking account of the following facts: Gap evidence 1-2, Gap evidence 2-3, Gap evidence 4-1, Gap evidence 6-2, Gap evidence 7, Eul evidence 1, 4, 5, 6, and the whole purport of the pleadings:
A trust contract shall be concluded between the comprehensive construction of beneficiaries who hold concurrent office as an truster (hereinafter referred to as "A") and the guarantee of housing of beneficiaries who hold concurrent office as a trustee (hereinafter referred to as "B") as follows:
Article 1 (Trust Real Estate) Trust real estate means the land indicated in the attached Form (including the land subject to access roads and donations under the approval of the project plan; hereinafter the same shall apply) on which A intends to carry on a housing construction project after obtaining approval of the project plan under Article 16 of the Housing Act and the buildings which are being constructed or constructed on the same land.
Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of (including the transfer of ownership on land or housing; hereinafter the same shall apply) trusted real estate for the purpose of performing the sale contract for several buyers by constructing houses and appurtenant and welfare facilities (hereinafter referred to as "houses") on land according to the approval of the project plan, or for the purpose of performing the sale contract for A, for the purpose of performing the sale guarantee (referring to the execution of sale or refund; hereinafter the same shall apply) by providing a guarantee for sale under Article 106 (1) 1 (a) of
Article 3 (Public Notice on Trust and Trust) (1) A shall entrust the land to a person, and take over it.
(2) A shall make, without delay, the registration of transfer of ownership and the registration of trust on the land based on trust after concluding a trust contract, and the registration of trust shall be made after the completion of the building.
A. The expenses incurred in this case shall be borne by A.
Article 5 (Construction and Sale of Housing) (1) A shall construct and sell housing as a project undertaker.
Article 6 (Succession Business, etc.) (1) Sales contracts shall be concluded by A due to dishonor, bankruptcy, company reorganization procedure, application for commencement of composition, etc.