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(영문) 광주지방법원 2021.02.18 2020구합13431
취득세 경정청구 거부처분 취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “instant executor”) from around 201 to around 201 entered into a contract for construction and sale of multi-family housing (hereinafter “instant sales business”) with D Co., Ltd. (hereinafter “instant contractor”) and the construction cost of KRW 145,757,07,500 on the ground of the pertinent business site (hereinafter “instant business site”). On December 13, 2011, the construction contract was concluded (hereinafter “instant contract”).

B. On February 21, 2012, the Plaintiff entered into a land trust agreement with the instant executor and the contractor and the management-based land trust agreement (hereinafter “instant trust agreement”). At the same time, the Plaintiff was entrusted with the instant land and the buildings to be newly constructed on the ground, and succeeded to the status of the said pilot under the instant contract.

(c)

The construction of this case started on February 21, 2012 and completed the building on the instant land (hereinafter “the instant building”) on May 15, 2014. On July 14, 2014, the Plaintiff calculated the acquisition price of the instant building by calculating the acquisition price of the instant building as KRW 154,591,94,577 based on the construction cost, etc. paid to the instant construction in accordance with the instant contract, and filed a report thereon with the North-gu Seoul Metropolitan City Office. On the same day, the Plaintiff paid acquisition tax of KRW 4,328,575,840, and special rural education tax of KRW 2,612,280, and local education tax of KRW 247,347,190, 578,535,310.

(d)

On September 11, 2014, the contractor of the instant case asserted that the Plaintiff had a claim for the additional construction cost due to the design change, etc., and filed a lawsuit against the instant event in advance against the Plaintiff and the Plaintiff seeking payment equivalent to KRW 7 billion, KRW 4140,000,00 and KRW 894,5380,000,00 (Seoul Central District Court 2014, 56601), and the court of first instance dismissed the Plaintiff’s claim on the ground that the requirements for consent to the succession to the construction cost were not satisfied.

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