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(영문) 수원지방법원 2017.04.05 2016구합68480
취득세등 경정청구 거부처분 취소
Text

1. Acquisition tax of 8,308,178,810 won and special rural development tax of 830,830,817, which was established on April 18, 2014 by the Defendant against the Plaintiff on July 27, 2016.

Reasons

1. Details of the disposition;

A. Before the Plaintiff’s merger, the Plaintiff merged Samsung C&T Co., Ltd. (hereinafter “former Samsung C&T”) and the Plaintiff’s trade name on September 2, 2015 (hereinafter “former Samsung C&T”) was changed to “T&T”) and on the same day.”

A truster: A beneficiary of the trust principal and trust proceeds, such as the Korean National Bank, etc.: Rad Rad Rad Rad Rad d d d d d d d d d d d d d d d d d d d d d e: From March 12, 2012 to March 11, 2022, the purpose of this trust is to preserve and manage the trust real estate and to liquidate it when the trustee fails to perform his/her obligation.

Article 8 (Transfer of Ownership and Registration of Trust Real Estate) (1) In order to publicly announce the transfer of ownership and details of trust of real estate trusted without delay after concluding a trust contract, a truster shall provide the trustee with all documents necessary for registration of trust, such as the certificate of

(2) All expenses incurred in the registration under paragraph (1) shall be borne by the truster.

Article 9 (Preservation, Management, etc. of Trust Real Estate) (1) A truster shall virtually continue to possess and use trust real estate, and shall bear all the expenses incurred in actual management, such as preservation, maintenance, repair, etc. of trust real estate

(2) Where a truster has no prior consent of the trustee, he/she shall not reduce the value of the trusted real estate by creating a right, such as lease, or changing the current state of the trusted real estate.

Article 14 (Bearing of Expenses) (1) Taxes and public charges, maintenance and management expenses, financial expenses, etc. for real estate and trust profits, and other expenses necessary for the performance of trust affairs and trust affairs.

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