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(영문) 서울고등법원 2015.12.04 2015누47654
취득세등부과처분취소
Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) On the 5th page, the 5th page “Plaintiff” is as follows:

Article 4 of the Addenda to the Housing and Urban Fund Act (amended by Act No. 12989, Jan. 6, 2015; hereinafter “Plaintiff”) of the Korea Housing Guarantee Corporation (hereinafter “Plaintiff”) comprehensively succeeds to the rights and obligations of the Korea Housing Guarantee Corporation pursuant to Article 4 of the Addenda to the Housing and Urban Fund Act, enacted by Act No. 12989, Jan. 6, 2015).

A trust contract for the sale of a house and a beneficiary who shall be a truster and a beneficiary who shall be a trustee and a beneficiary who shall be a trustee and a beneficiary shall enter into a trust contract (hereinafter referred to as "B") as follows:

Article 1 (Trust Real Estate) Trust real estate means land (including land subject to access roads and donations under the approval of the project plan; hereinafter referred to as "land") and 15 lots (including land subject to contribution roads and donations under the approval of the project plan; hereinafter referred to as "land") constructed or constructed on the land in Gyeonggi-do, Gwangju-si, Gwangju-si, and 424-3, and 15 lots (including land subject to contribution roads and donations) in which

Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of trust real estate (including the transfer of ownership on land or housing; hereinafter the same shall apply) for the purpose of performing the sale guarantee (referring to the performance of sale or refund) in cases where A (a) constructed housing and ancillary and welfare facilities (hereinafter referred to as "housing") on land in accordance with the approval of the project plan and performed the sale contract to several buyers, or where A is unable to perform the sale contract.

Article 5 (Construction and Sale of Housing) (1) A

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