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(영문) 서울고등법원 2018.04.11 2017누48552
취득세 경정청구 거부처분 취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The grounds for the court’s explanation concerning this case are as stated in the reasoning of the judgment of the first instance, except for the modification of the corresponding part of the judgment of the first instance as follows 2. Thus, this part of the judgment of the court of first instance (including each of its attached Form, but excluding the part of 3. Conclusion, excluding the corresponding part of the judgment). Thus, it is acceptable as it is in accordance with Article 8(2)

2. Around May 8, 2014, the Plaintiff prepared a sales contract of the apartment of this case (No. 1-3) with the purport that the Plaintiff purchases the apartment of this case from E, and the sales contract of the apartment of this case (No. 1-3), with the following special terms: “The sales contract of the apartment of this case shall be made at the present stage of registration, and the seller shall trade the apartment of this case at the proportional rate of 72.60% of the members of the association, and the seller shall make an additional payment to the Plaintiff on the right of the members of the association in the future, and the seller shall make an additional payment to the Plaintiff on the right of the members of the association, and the refund shall be returned to the seller if any, and the refund shall be returned to the seller as follows.”

In light of the following circumstances, it is difficult to deem that E sells the apartment of this case on the condition that it continues to hold the part of its membership, and that the Plaintiff acquired the right to sell the apartment of this case and the status of its members from E. The Plaintiff acquired the entire status of its membership and the right to sell the apartment of this case from E.

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