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(영문) 부산고등법원 2017.02.10 2016누22803
취득세등경정거부처분취소
Text

1. Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke below shall be revoked.

Defendant.

Reasons

1. Basic facts

A. On March 9, 2005, the Mayor of Busan Metropolitan City designated and publicly announced 3,638,310 square meters as the site for the Dongsan Tourist Complex (Public Notice No. 2005-69), and on April 5, 2006, the Mayor of Busan Metropolitan City approved a tourism complex development plan submitted by the Busan Urban Corporation, a project operator, the Busan Urban Corporation.

(Public Notice of Busan Metropolitan City No. 2006-124). After several times, the head of Busan Metropolitan City was approved to change the development plan for the Dongsan Tourist Complex on July 23, 2014.

(Public Notice of Busan Metropolitan City No. 2014-320). (b)

In around 2012, the plaintiff submitted a business proposal to the Busan Urban Corporation to build and operate sales facilities (combined shopping mall) in the Dong-si Tourist Complex, and the Busan Urban Corporation adopted the plaintiff's business proposal.

Accordingly, on March 14, 2013, in order to build a shopping mall (hereinafter “instant shopping mall”), the Plaintiff concluded a contract from the Busan Urban Corporation to purchase the same land as indicated below (hereinafter “instant land”) from KRW 119,597,45,000 for the purchase of the same land as indicated below in the Busan Urban Complex (hereinafter “instant land”).

The attached Table 1 shall include commercial 60%/250% 9,250% of the general shopping facilities, such as a store number business facility, specific use area / floor area (large-scale) 4 block.

C. On December 6, 2013, the Plaintiff submitted a project plan to the effect that, from the Busan Urban Corporation, the Plaintiff purchased the same land as indicated in Table 2 below (hereinafter “instant land”) and constructed and operate the parking lot by adding up the land Nos. 1 and 2 to the instant land.

Table 2 The natural green belt in a residential number business facility facility, specific-use area/floor area of 4-4 block, commercial 60%/300% in general, commercial 17,098 P6 block parking lot -

D. The Busan Urban Corporation selected the Plaintiff as a potential concessionaire on December 23, 2013, and the Plaintiff linked the complex shopping mall on February 20, 2014.

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