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(영문) 서울고등법원 2015.08.19 2015누36203
종합소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning for the court’s explanation concerning this case is as follows, and this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, since it is the same as the ground for the judgment of the court of first instance, except where the part of the judgment of the court of first instance

[Supplementary Rule] The last sentence of the second sentence was followed by adding "(Provided, That only the person who participated in the agreement of this case among the defendants in the above appellate case is deemed to have been mediated)" to "the last sentence."

Parts 7, 15 to 8, 6, and 7 are as follows:

On the other hand, the statutory superficies provision of Article 366 of the Civil Act is a mandatory provision compelling the establishment of superficies by the purpose of the public interest to seek a coordination between the mortgage and the right to use the building, and it cannot be ruled out by an agreement between the parties. The mortgage in N and M name on December 18, 1989 should have already been extinguished and cancelled by the secured obligation. Since the mortgage becomes effective only with an utilization agreement, the time when the actual value of the mortgage as well as the limitation on the right to use the land should be determined at the time of the utilization agreement should be determined at the time of the establishment of the mortgage. Therefore, in accordance with the establishment of statutory superficies that requires the existence of the building at the time of the creation of the mortgage, it cannot be retroactive to December 18, 1989, which is N and M name at the time of the establishment of the mortgage.

Ultimately, the first right to collateral security, which serves as a standard for determining the establishment of legal superficies as to the land of this case, is practically a right to collateral security in the name of P and R on March 5, 1990. As seen earlier, the construction was carried out on the land of this case at the time of March 190 to the extent that the size, type, etc. of the newly constructed building could have been recognized externally. After completion of the construction of the building of this case, each subparagraph of the building of this case shall be registered by registration of ownership in the name of the buyer’s council or K.

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