Busan District Court 2008Guhap3297 (1.08, 2009)

Review Division 2008-0039 (Law No. 28, 2008)

Whether the registration of preservation of ownership of leased real estate by each investor in each unit is the return of the investment shares in kind.

Where it is recognized that the real estate rental business has been operated as a joint project, and each person's registration of preservation of ownership has been made by dividing the buildings thereafter, correcting the previous joint business operator's registration as a sole project, and at the same time, the joint property is divided and returned

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of value-added tax of 222,305,510 won by the defendant against the plaintiff on December 3, 2007 shall be revoked.

1. Acceptance of a judgment of the court of first instance;

The court's reasoning concerning this case is the same as the written judgment of the court of the first instance, and thus cites this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.