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(영문) 의정부지방법원 2014.12.23 2014구합7713
경정거부처분취소 청구의 소
Text

1. Acquisition tax imposed on the Plaintiff on February 18, 2014 by the Defendant: KRW 17,926,200; KRW 13,44,650; and local education tax 1,792.

Reasons

1. Details of the disposition;

A. On September 6, 2006, the Insting Korea Co., Ltd. (hereinafter “Insting Korea Co., Ltd.”) concluded a real estate management trust agreement (hereinafter “the instant trust agreement”) for security trust (hereinafter “the instant real estate”) with respect to each real estate as indicated in the [Attachment 1] list with respect to the following real estate management trust agreement (hereinafter “the instant real estate”) between the non-party company and the Korea Asset Trust Co., Ltd. (hereinafter “Korea Asset Trust Co., Ltd.), the Promotion Savings Co., Ltd. Co., Ltd. (hereinafter “Promotion Savings Bank”) and the Defendant Co., Ltd. (hereinafter “claim”) and the claim (hereinafter “claim”), Korea Asset Trust Co., Ltd., Ltd., and completed the registration of ownership transfer in the name of Korea Asset Trust, a trustee, due to the instant trust agreement.

The purpose of this trust is to preserve and manage the trusted real estate and to settle the settlement thereof in case of default in order to guarantee the ownership management of the trusted real estate and the performance of obligations or responsibilities to be borne by the truster (if there is another debtor, including the debtor; hereinafter the same shall apply).

Article 7 (Right to Benefit of Preferential Beneficiaries) (1) The scope of profit of the right to benefit held by the preferential beneficiary shall be limited to the principal, interest, delay damages, etc. of the beneficiary increased or decreased due to credit transactions between the preferential beneficiary and the debtor.

Article 8 (1) Where a truster transfers the ownership of real estate in a trust without delay to a trustee after concluding a trust contract (hereinafter referred to as "time to dispose of real estate in a trust") and falls under any of the following subparagraphs, the truster may dispose of the real estate in a trust at the request of the beneficiary, etc. even before the expiration of the trust period:

(Sicker omitted)

1. Agreements concluded between the preferential beneficiary and the debtor and the debtor;

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