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(영문) 서울행정법원 2015.05.22 2015구합50870
취득세 등 경정거부처분취소 청구의 소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On April 4, 2012, 142,333,000,000 square meters (hereinafter “instant sales contract”) from the Songpa-dong 216-1,665 square meters (hereinafter “the instant project site”) from the EP Corporation (hereinafter “the instant sales contract”), and on October 17, 2013, the Defendant applied for approval to establish a knowledge industry center on the instant project site pursuant to Articles 28-2(1) and 13(1) of the Industrial Cluster Development and Factory Establishment Act.

B. On October 29, 2013, the Plaintiff entered into a management-type land trust agreement with a company of future bond securities, which is an agent of 13 financial institutions, including court officials, Hyundai Construction Co., Ltd., Hyundai Construction Co., Ltd, the trustee, Hyundai Construction Co., Ltd., the trustee, Hyundai Construction Co., Ltd., and the said 13 financial institutions as joint beneficiaries of first priority, with the construction and sale of knowledge industry center buildings in the instant project site.

(At the time of the plaintiff, the company was one second trust, which was changed to the current trade name on December 5, 2013).

On October 31, 2013, the Plaintiff entered into a contract for acquisition with a public official of Grade B, a corporation of Grade B, and an official of Grade B, who succeeds to the buyer status of a public official of Grade B, according to the instant sales contract, and paid the balance under the said sales contract to SP on the same day.

(hereinafter “Payment of the balance of this case”). D.

The Defendant approved the establishment of a knowledge industry center on November 1, 2013, but the Plaintiff filed an application with the Defendant for the said approval by changing the person subject to approval from the court below to the Plaintiff on November 12, 2013, and obtained approval for change from the Defendant on the same day.

E. On December 24, 2013, the Plaintiff: (a) calculated based on the total acquisition cost of KRW 153,193,777,716 to the Defendant regarding the acquisition of the said project site; and (b) calculated based on the tax base on December 26, 2013.

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