Daegu District Court 2008Guhap2868 (No. 22, 2009)

Where the land readjustment project implementer designates and disposes of land secured by the recompense for development outlay to a third party, the time the purchaser acquires the right of use and ownership.

Where the land readjustment project executor has designated a land allotted by the authorities in recompense of development outlay before a land substitution disposition and disposes of it to a third party, if the purchaser satisfies any of the requirements in the register of land transfer or the land secured by the authorities in recompense of development outlay, the purchaser has the authority not only to acquire real rights rights to the relevant land and to exclusively use and profit from the relevant land, but also to dispose of it to a third party. Where a land substitution disposition is announced after the public notice of the land substitution disposition, the purchaser ultimately occupies the land secured by the authorities in recompense of development recompense or the person registered

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 decision of the first instance court shall be revoked. The defendant's disposition rejecting the correction of 214,052,620 won of the comprehensive real estate holding tax belonging to the plaintiff on July 20, 2006 against the plaintiff on July 20, 2007 is revoked.

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

The reasoning of this court's decision is as stated in the reasoning of the judgment of the court of first instance, except for adding the following judgments, and therefore, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. A part to be judged additionally in the trial; and

원고는, 원고와 주식회사 ☆☆종합토건(이하 '☆☆토건'이라 한다) 사이에 체결된 도급계약의 내용에 따라 공사비에 대한 대물변제조로 체비지를 이전하도록 되어 있으므로 이 사건 체비지에 대한 사실상의 소유권 또는 처분권은 ☆☆토건이 가지고, 더구나 이 사건 체비지 중 대구 달성군 논공읍 ★★리 7B 6L 805㎡, 같은 리 30B 2L 851.1㎡ (이하 '이 사건 쟁점토지'라고 한다)는 과세기준일(2006. 6. 1.) 이전인 2005. 12. 20.에 처분되어 ☆☆토건이 사실상 소유하고 있으므로, 이 사건 처분은 위법하다고 주장한다.

The plaintiff's land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land-based land--based land--based land-based land-based land-based land-based land-based land-based land-based land---based land--related land----based land---related land-----related land------related land--

3. Conclusion

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.