logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 대구지방법원 2014.07.04 2014구합20454
취득세 등 부과처분 취소 청구의 소
Text

1. Acquisition tax of 808,130,870 won and special rural development tax of 80,812,080 won, which the Defendant paid to the Plaintiff on December 12, 2013.

Reasons

1. The term “land” under Article 1 of the Standard Contract for Housing Sale Trust (Evidence A) means each of the land in this case (including access roads and donated land under the approval of the business plan; hereinafter “land”) and buildings constructed or constructed on the same land for which a housing construction project is intended with the approval of the business plan under the provisions of Article 16 of the Housing Act, which is the truster and beneficiary (hereinafter “A”).

Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of trust real estate (including the transfer of land or house ownership; hereinafter the same shall apply) for the purpose of performing a sale guarantee (referring to the execution of sale or refund) where A (the plaintiff) who constructed housing and ancillary and welfare facilities (hereinafter referred to as "housing") on land and performed a sale contract to several buyers, or where A is unable to perform a sale contract, pursuant to Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act.

Article 7 (Management, Operation and Disposal of Trust Real Estate) (3) Where Eul is to perform a refund or where several buyers are to perform a sale pursuant to paragraph (2), if the principal of a trust and profits are made, Eul may dispose of trust property at a reasonable method and price, and pay the amount of disposal of trust property in the order falling under any of the following subparagraphs:

1. Taxes, public charges, and various expenses for the performance of trust affairs;

2. Article 12 (Beneficiary) 3 of the Bonds referred to in Article 12 (Beneficiary) (1) of the Trust Contract shall guarantee the performance of the contract for sale in lots by A and A.

(2) Where a person A, among the original beneficiaries under paragraph (1), falls under any of the following subparagraphs, A shall lose the right to benefit and the term benefit:

1. Where it is impossible to use a guarantee because A falls under the prohibition of or restriction on guarantee of B;

2. The trust property of a third party; or

arrow