취득세등부과처분취소
1. Acquisition tax of the Defendant on January 6, 2015 445,834,740 won (including additional tax) and special rural development tax of the Plaintiff on January 6, 2015.
1. Details of the disposition;
A. The Plaintiff is a construction corporation established for the improvement of housing welfare for the people by protecting the policyholders of housing unit through various guarantees related to housing construction and promoting housing construction.
B. On November 12, 2007, the Plaintiff entered into a housing sale trust agreement with the non-party company (hereinafter referred to as the "non-party company") on the apartment building construction project that the non-party company constructed and supplied on the ground, both the 249-7 and 14 lots (hereinafter collectively referred to as the "instant land") in Gwangju-si. Of the instant land, the Plaintiff completed the registration of the transfer of ownership in the name of the Plaintiff on the ground of the said trust agreement with regard to the remaining portion of the instant land, excluding the 464-4 Miscellaneous land, Han-dong 464-4 and 597 square meters.
Then, on September 1, 2008, the Plaintiff entered into an additional trust contract with the non-party company with respect to the 464-4 Miscellaneous land in Gwangju-si (hereinafter “instant trust contract”) among the instant land, and completed the registration of transfer of ownership in the name of the Plaintiff on September 24, 2008 as to the 464-4 Miscellaneous land in Gwangju-si and 597 square meters on September 24, 2008.
The main contents of the instant trust agreement are as follows.
Article 1 (Trusted Real Estate) Real Estate refers to the land in this case where the non-party company intends to carry on the housing construction project after obtaining approval of the project plan pursuant to Article 16 of the Housing Act and the building being constructed or constructed on the land above.
Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell, and dispose of trust real estate for the purpose of performing the sale guarantee (referring to the execution of sale or refund) where the non-party company constructed housing and ancillary or welfare facilities on the land in this case and executes the sale contract to the buyer, or where the non-party company cannot perform the sale guarantee under Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act.