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(영문) 대구지방법원 2014.11.14 2014구합21938
취득세등부과처분취소
Text

1. Acquisition tax of the Defendant on May 20, 2014, acquisition tax of 1,047,676,270 won, local education tax of 97,956,110 won, and special rural development tax of 52.

Reasons

1. Details of the disposition;

A. On December 1, 2006 and December 8, 2006, the Plaintiff entered into a housing sale trust agreement (hereinafter “instant housing sale trust agreement”) with the Jindo Co., Ltd. (hereinafter “ Jindo”), and completed the registration of ownership transfer on each of the above lands based on the sale trust agreement, with regard to the construction of the Taedoner's New Construction Work Co., Ltd. (hereinafter “instant construction”) constructed and supplied on the Taegu Seo-gu, Daegu-gu, and 598-2 and 21 lots (hereinafter “each of the instant lands”).

The term "land" means each of the land in this case (including access roads and land subject to donation under the approval of the project plan; hereinafter referred to as "land") and buildings or buildings constructed or constructed on the land in this case that Gap intends to operate a housing construction project after obtaining the approval of the project plan pursuant to the provisions of Article 16 of the Housing Act for the purpose of the housing construction project under the standard contract for the sale of housing (the certificate of 1, 2) and the trust for sale of housing.

Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of trust real estate (including the transfer of land or house ownership; hereinafter the same shall apply) for the purpose of performing a sale guarantee (referring to the execution of sale or refund) where A (the plaintiff) who constructed housing and ancillary and welfare facilities (hereinafter referred to as "housing") on land and performed a sale contract to several buyers, or where A is unable to perform a sale contract, pursuant to Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act.

Article 7 (Management, Operation and Disposal of Trust Real Estate) (3) Where Eul is to perform a refund or where the sale is made to several buyers pursuant to paragraph (2), if the principal of the trust and profits are made, Eul may dispose of the trust property at a reasonable method and price, and the amount of disposal of trust property shall be paid in the following order:

1..

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