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(영문) 서울행정법원 2013.05.16 2012구합21383
재산세부과처분무효확인
Text

1. The following dispositions that the Defendant rendered to the Plaintiff are invalid:

Attached Form 1, dated May 9, 201.

Reasons

1. Details of the disposition;

A. The Plaintiff’s Intervenor’s status as the parties and the Defendant’s Intervenor’s Intervenor are co-owners of A apartment on the land outside Gangnam-gu Seoul and two lots (hereinafter “former apartment”). The Plaintiff’s members, the reconstruction association established under the former Housing Construction Promotion Act (amended by Act No. 6916, May 29, 2003) for the purpose of rebuilding the apartment.

(E) Of the Defendant’s Intervenor’s Intervenor, E and F are married couple and registered as the Plaintiff’s partner).

On May 1, 2004, the Plaintiff held an extraordinary general meeting on May 1, 2004 and passed a resolution on a management and disposition plan with the consent of 165 of them. The management and disposition plan as above (hereinafter “instant management and disposition plan”).

Article 7) As to the standards for the sale of building facilities to members, ① a flat punishment shall be determined by means of a balanced allocation among the members who own a large number of new apartment units from the existing members, as follows: ② Where the applications for the sale of parcels among the other members are competing with respect to the remainder after a flat allocation for the relevant members, the maximum amount of rights shall be determined by a small-scale electronic lottery method; ③ where the value of rights conflicts among the members of the same association, a flat punishment shall be determined by a small-scale electronic lottery method; ③ where the members who have completed the application for the sale of parcels fail to file an application within the period, the remaining households shall be arbitrarily allocated to the members who have completed the application for the sale of parcels, and ④ The remaining houses remaining after the supply to the members shall be sold to the general public; ④ the number of units remaining after the completion of the application for the sale of parcels shall be arbitrarily allocated from the existing usual allocation-type 41 to 60 to 350 to 50 to 425 to 424 to 24.24 to 25 to 24.4.24 to 7.4.24.24.4.4.4.4.2.4.4.4.4.4.4.4.4.4.4.4.4.4.4.4.2.4.4.4.4.4.4.4.4.4.4.4.4.4.4.4.4.4.4.4.

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