logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 대구지방법원 2017.04.14 2016구합23044
취득세 및 재산세 경정거부처분취소
Text

1. On August 3, 2016, the Defendant’s rejection disposition against the Plaintiff regarding the acquisition tax and property tax claim filed against the Plaintiff is revoked.

Reasons

1. Details of the disposition;

A. 1) The Plaintiff is a business operator who is engaged in the manufacturing industry in Si, which is achieved with B’s trade name. 2) On March 30, 2015, the Plaintiff, along with D, E, and F, purchases the land for H 11431m2 (hereinafter “instant land before the instant subdivision”) from Si, Young-gu, Daegu Industrial Complex (hereinafter “instant land before the instant subdivision”). However, on the ground that the instant land before the instant subdivision is not yet partitioned, the Plaintiff shall complete the registration of ownership transfer as to each purchase area on March 31, 2015, and completed the registration of ownership transfer as to each purchase area’s portion 3463.9/1, 1431 of the entire land before the instant subdivision on March 31, 2015.

(B) The Plaintiff’s portion of the land prior to the subdivision was not divided after the subdivision. The Plaintiff’s portion owned by the Plaintiff among the land prior to the subdivision was 3463.9m2, 2496, Sept. 9, 2455, 1915. Buyer D E E EF’s size was 1,449,000,012,000,000 647,000,000 1,180,000,000 1,180,000,000 on the land prior to the subdivision of the instant case (hereinafter “existing factory of this case”). Meanwhile, on the land prior to the subdivision of this case, on the land prior to the subdivision of this case, the general steel-frame structure, glllledle, factory 1512m2 (hereinafter “existing factory of this case”).

(B) At the time of entering into the instant sales contract with Geum Young-gu Co., Ltd., D purchased the instant existing factory, which was newly built on the ground, in addition to 355.9 square meters, from among the land before the instant subdivision, at KRW 577,00,000,00. On March 31, 2015, the Plaintiff completed the registration of ownership transfer as to the shares 355.9/11431 out of the land before the instant subdivision and the previous factory of this case. (B) On the ground of the instant land, the Plaintiff newly constructed the general steel structure assembly type board project site and its appurtenant building (hereinafter “factory of this case”). On November 25, 2015, the Plaintiff completed the registration of ownership preservation as to the instant factory on the ground of the instant land.

2 The Plaintiff between D, E, and F on January 28, 2016, Article 79 of the Spatial Data Creation and Management Act and Article 65 of the Enforcement Decree of the same Act.

arrow