취득세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff was established for the purpose of implementing an urban environment rearrangement project (hereinafter “instant project”) among Yeongdeungpo-gu Seoul Metropolitan Government and 505 lots (area 58,131.80 square meters), and obtained authorization from the Defendant for the establishment of the project on July 11, 2006, the authorization to implement the project on February 10, 201, the authorization to implement the project on December 31, 201, the authorization to implement the management and disposal plan on December 31, 2013, the authorization to revise the management and disposal plan on July 31, 2014, and the authorization to revise the management and disposal plan on July 31, 2014, and the authorization to revise each project implementation plan on August 17, 2017.
Part concerning rental housing (hereinafter “instant rental housing”) among the terms and conditions of the final project implementation plan and project implementation authorization for the apartment houses (including sales facilities and neighborhood living facilities) constructed by the instant project (hereinafter “instant apartment houses”) and the plan for supply of buildings and construction facilities in the management and disposal plan are as follows.
[Business Implementation Plan] The number of households with the number of units of housing units divided into housing units (based on the exclusive area) by the unit size of housing units (based on the exclusive area) 3.73.78 6.14 6.71,221 126 50 61,021 apartment units in units 61,021 apartment units 1,021 units consist of nine units different from the exclusive area of the instant rental housing units.
(Evidence A 5) - - - Rental apartment 1200 126 5024 / General matters (e.g. urban environment rearrangement project approval conditions)
7. Rental housing and land annexed thereto shall be transferred to the Seoul Special Metropolitan City, and the sale amount shall be determined in consultation with the Seoul Special Metropolitan City;
8. At the time of drawing the same use of rental housing, a management and disposition plan shall be taken to enable the lot to be held in the capacity equal to that of general partners in the presence of C&D (management and disposition plan). The number of households (based on the area of exclusive use) in the building and the housing scale subject to the supply plan for construction facilities shall be 6.73.78 3.78 6.14 fraternity 26.14,221 126 50 - 363-- - 3- - - General sale 6555- - Lease 200126 5024
B. On December 12, 2016, the Plaintiff entered into a sales contract for the entire rental housing of this case with Seoul Special Metropolitan City, and revised the contract on August 18, 2017.