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(영문) 대전지방법원 2015.07.09 2014구합2012
지방세부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. The plaintiffs and non-party companies succeed to the obligations of each other.

The plaintiffs are aware that the aggregate of the debt amounts to the non-party company E's E's E's real estate amounting to KRW 454 billion (a loan of KRW 400 million, each deposit of KRW 24 million, KRW 30 million), and the non-party company acquired the real estate at the time of the issue of the plaintiffs and received the loan and paid KRW 354 million to the plaintiffs.

The plaintiffs and the non-party company shall register the exchange within seven days after the date of the agreement, and the non-party company shall set up a collateral for KRW 354 million in the name of the plaintiffs after obtaining the registration of the transfer of real estate at the time of Seosan-si.

On November 20, 2009, Nonparty C entered into a contract with Nonparty D Co., Ltd. (hereinafter “Nonindicted Company”) on behalf of the Plaintiffs, to exchange each real estate listed in the separate sheet Nos. 2, owned by the Plaintiffs (hereinafter “E real estate”) with each real estate listed in the separate sheet Nos. 1, owned by Nonparty Company (hereinafter “E real estate”) on behalf of the Plaintiffs, and the main contents thereof are as follows.

(hereinafter “instant agreement”). (b)

Then, on December 15, 2009, Nonparty C kept documents necessary for the transfer of registration, such as the Plaintiffs’ certificate of personal seal impression, registration right certificate, etc., to Nonparty G, the head of the attorney F Law Office, and issued a written confirmation from Nonparty G that “I will keep all of the registration documents related to the exchange and sale of real estate at the time of debate and proceed with the procedure after obtaining the consent of the owner at the time of subsequent registration.”

C. Meanwhile, on the other hand, on the grounds of the exchange as of February 23, 2010 each on March 3, 2010, the registration of ownership transfer was completed in the name of the Plaintiff as to subparagraph 601, and as to subparagraph 602, in the name of the Plaintiff B, respectively.

On March 3, 2010, Nonparty F, who is the representative of the Plaintiffs, reported to the Defendant each acquisition tax of KRW 2,260,000 on E real estate, KRW 678,00 on special rural development tax, and KRW 2,938,00 on total tax amount.

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