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(영문) 대구지방법원 2014.11.14 2014구합21884
재산세 등 부과처분 취소 청구의 소
Text

1. The Defendant’s disposition of imposition on the Plaintiff on May 9, 2014, as indicated in the separate sheet No. 1, shall be revoked.

2. The costs of lawsuit shall be.

Reasons

1. Details of the disposition;

A. On June 28, 2006, the Plaintiff entered into a housing sale trust agreement (hereinafter “instant housing sale trust agreement”) with regard to the construction work for the new construction of the Seongbuk-gu Suwon apartment (hereinafter “instant multi-family housing”) (hereinafter “instant construction work”), which is constructed and supplied on the 550 and 22 lots of land (hereinafter “each land of this case”) from the Sung-gu Suwon-dong, Daegu-dong, Suwon-dong, and completed the registration of ownership transfer for each of the above lands on the same day.

The trust standard contract for the sale of housing (Evidence 1) and the trust real estate (trust real estate) are each land in this case (including access roads and donated land under the approval of the project plan; hereinafter referred to as "land") and buildings or buildings constructed or constructed on the land in this case, which are the truster and beneficiary, intend to operate a housing construction project after obtaining the approval of the project plan pursuant to the provisions of Article 16 of the Housing Act.

Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of trust real estate (including the transfer of land or house ownership; hereinafter the same shall apply) for the purpose of performing a sale guarantee (referring to the execution of sale or refund) where A (the plaintiff) who constructed housing and ancillary and welfare facilities (hereinafter referred to as "housing") on land and performed a sale contract to several buyers, or where A is unable to perform a sale contract, pursuant to Article 106 (1) 1 (a) of the Enforcement Decree of the Housing Act.

Article 7 (Management, Operation and Disposal of Trust Real Estate) (3) Where B performs the refund, or where sale in lots is conducted to several buyers pursuant to paragraph (2), B may dispose of trust property at a reasonable method and price, where the principal of trust and profits are made.

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