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(영문) 울산지방법원 2017.11.30 2017구합262
취득세등부과처분취소
Text

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

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

Reasons

1. Details of the disposition;

A. On July 14, 2011, the Plaintiff entered into a construction contract (hereinafter “instant contract”) with Taeyang Integrated Construction Co., Ltd. (hereinafter “Tyang Construction Co., Ltd.”) for the construction of main apartment complex B (hereinafter “instant building”).

B. On August 3, 2011, the Plaintiff completed provisional registration with respect to the instant building site to secure the claim for construction price under the instant contract.

C. On January 31, 2012, upon the provisional attachment of the instant building, registration of preservation of ownership on the instant building was made ex officio.

The instant building consists of one unit on the ground level and one unit on the ground level, and a total of 14 units on the 14th floor (two units on the 2 to 8th floor). The solar building suspended construction under the status of 85% in progress at the end of the interior construction of the entire floor of the instant building, and notified the Plaintiff of the cancellation of the contract on August 7, 2012 on the ground of the Plaintiff’s breach of the contract.

On September 20, 2012, the Plaintiff consented to the cancellation of the said contract.

On October 26, 2012, Thai case delegated C Company the right of retention and possession management of the instant building.

E. From November 2012, a person claiming to be an occupant or employee of the building of this case (hereinafter “the occupant of the building of this case”) entered into an urban gas supply contract or made a move-in report as follows, and occupied and used each of the houses of this case.

No. 1201, December 22, 2012, 201; the current status of the use of waterworks on the date of the first supply of real estate urban gas as resident registration; and the imposition of water rates from January 27, 2012 to November 201, 201, No. 301, October 301, 201, No. 4302, May 24, 2013; No. 113401, Mar. 25, 2013; and No. 11383, Nov. 25, 2012; and

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