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(영문) 부산지방법원 2019.05.30 2018구합1825
재산세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

On March 14, 1989, the Plaintiff’s share in the Plaintiff’s site and apartment acquisition B Co., Ltd. completed the construction of a total of 7 Dong-dong ( Apartment E, F, G, H, I Dong, Commercial Building J, and Kdong) and its affiliated facilities on the ground of the Geum-gu, Busan (hereinafter “multi-family site”) of 16,627 square meters (hereinafter “multi-family site”), and among which apartment E-dong buildings were destroyed by fire on May 30, 1994.

After the completion of a site registration (right to a site ownership) as a site right of D apartment as a whole, the site ownership registration (right to a site ownership) has been completed. Since the destruction of apartment E-dong as mentioned above, the remaining shares of 13,892.184 out of the above apartment site were allocated to six buildings (hereinafter apartment F, G, H, I, I Dong, TradeJ and K Dong) and changed to a site registration. The remaining shares of 2,734.816 shares (hereinafter referred to as "one building site") were registered under the name of B corporation.

On January 11, 202, the single site in the name of the above B Co., Ltd. was transferred to L (273.482/16,627), M (7/16,627/16.859), N (59.39/16,627/16, 410.22/16, P (16,627/162), Q (16.31/16, 627/1627) and Q (621.549/1627).

On October 26, 2016, the Plaintiff acquired the said Q shares as a compulsory auction by official auction (Seoul District Court) (the Plaintiff: 414.366/16, 1627; R: 207.183/16,627; hereinafter the Plaintiff’s share (hereinafter “instant site share”) with R on December 15, 2016, D Apartment U (the entire part of the ownership of the Plaintiff is 49.08 square meters; 32.212/1627 of the ownership site; hereinafter “Plaintiff’s apartment”) from T on December 15, 2016.

On August 31, 2015, the Plaintiff, including the Plaintiff’s registration of a rental business operator, registered as a rental business operator with registration number “V,” and registered as rental housing of light city W apartment (hereinafter “W apartment”), X, 2 W apartment Y, 3 W apartment Z, 4 W apartment AA, 5 W apartment AB, 6 W apartment AC, and 7 W apartment AD.

On December 20, 2016, the Plaintiff registered the Plaintiff’s apartment as a quasi-public rental housing.

The plaintiff.

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