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(영문) 광주지방법원 2014.12.11 2013구합10762
취득세 등 부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Basic facts

A. 1) The Plaintiff and the Plaintiff, who entered into a trust contract for the sale of housing and the registration of ownership transfer for the construction of Dong bureau Construction Co., Ltd. (hereinafter “Dong bureau Construction”) on October 31, 2006, in relation to the disposition of imposition of the head of Dong office’s North Korea.

(B) Between Dong State Construction and Dong-gu, Gwangju Northern-dong, 217-7, and 30,000 square meters and 40,000 square meters (hereinafter referred to as “the first land”).

The following contents are entered into with respect to the construction of new housing units to be constructed and supplied to the housing unit, and the registration of ownership transfer for the land No. 1 on the same day is completed based on the trust agreement.

(ii)the land indicated in the list of attached trust real estate (including access roads and land subject to donation under the approval of the project plan) for which the housing construction project is to be operated with the approval of the project plan under Article 16 of the Housing Act;

hereinafter referred to as "land"

(1) The term “housing” means housing and appurtenant welfare facilities (hereinafter referred to as “housing”) under the approval of the project plan on the land by A, which are being constructed or constructed on the land. The purpose of this trust is to provide for the housing and appurtenant welfare facilities (hereinafter

(2) In the event that the sales contract cannot be executed or the sales contract cannot be performed by the buyer after the construction of the contract, Eul (Plaintiff) which made the sales guarantee pursuant to Article 106(1)1(a) of the Enforcement Decree of the Housing Act shall be the purpose of performing the sales guarantee (referring to the execution or refund of the sales

(ii) manage, sell and dispose of the trusted real estate (including transfer of ownership on land or housing);

hereinafter the same shall apply.

section 7 (Management, Operation and Disposal of Trusted Real Estate). In the event that the refund is made or the sale is made to several buyers in accordance with paragraph 2, if the trust principal and profits are made, the trust property may be disposed of in such a manner and at such value as deemed reasonable and in the following order:

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