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(영문) 부산고등법원(창원) 2017.11.01 2017누10947
등록세등부과처분취소
Text

1.The judgment of the first instance court, including the claims extended by this Court prior to the remand, shall be modified as follows:

Defendant.

Reasons

Details of the disposition

(a) Sungwon Housing Construction Co., Ltd. (hereinafter referred to as Sungwon Housing Construction Co., Ltd.) is the apartment of this case where, on the ground of the lot of land 1224 and 29 (hereinafter referred to as the “land of this case”), Jinsan-si, Seosan-si, Seoul Metropolitan City, the apartment of this case:

In the new project, six apartment units, 351 households, January 2, 2006, the scheduled date of commencement, December 31, 2007, hereinafter referred to as the "project of this case") are the project of this case.

The Plaintiff is the implementer of the instant trust agreement (hereinafter referred to as the “instant trust agreement”) with the content that the instant land and apartment are trusted to the Plaintiff on December 22, 2005, with the Sungwon Housing and Sungwon Housing, and that the instant land and apartment are trusted to the Plaintiff.

A) A) A. B. On the same day, the registration of ownership transfer for the instant land was completed based on trust in the future of the Plaintiff. The main contents of the instant trust agreement are as follows. A. The beneficiary who is a truster and also a beneficiary, shall be

(B)A house guarantee for the beneficiary who shall also be a trustee (hereinafter referred to as "owner").

(A)The trust contract shall be concluded as follows. (The trust real estate) The trust real estate in Article 1 (Trust Real Estate) shall include the land indicated in the annexed sheet (the access road and the land subject to donation under the approval of the project plan) on which A wishes to carry on the housing construction project with the approval of the project plan in accordance with Article 16

less than 10 land:

(ii)the term "building" and "building" means a building constructed or constructed on that land. (Purpose of this trust) The purpose of this trust is to provide housing and auxiliary and welfare facilities (hereinafter referred to as "housing") on land in accordance with the approval of the project plan

(2) In the event that a sale contract can not be executed by a seller after construction or a sale contract can not be executed by a buyer, the purpose of the sale guarantee under Article 106(1)1(a) of the Enforcement Decree of the Housing Act is to carry out the sale guarantee (referring to the execution or refund of the sale.

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

hereinafter the same shall apply.

section 83.

§ 7.

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