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(영문) 광주고등법원 2015.10.29 2014누5667
부가가치세부과처분취소
Text

1. The defendant's appeal is dismissed.

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

3. The decision of the court of first instance is in accordance with paragraph (1);

Reasons

1. Details of the disposition;

A. The Plaintiff entered into a sales guarantee contract, etc. and a refund performance 1) The Plaintiff is the 177-2 and 13 lots (hereinafter “instant place of business”).

(B) the project to newly build and sell apartment and its ancillary and welfare facilities consisting of 375 households of the 375 unit units (hereinafter referred to as the “instant project”).

(2) On November 1, 2006, the Plaintiff issued a letter of transfer as follows to the Korea Housing Guarantee Corporation (hereinafter “Korea Housing and Urban Guarantee Corporation”) (hereinafter “Korea Housing and Urban Guarantee Corporation”) on November 1, 2006:

(hereinafter referred to as “the instant transfer agreement”). The transfer note

1. Where the plaintiff cannot continue to operate his business any longer due to inevitable reasons such as dishonor, bankruptcy, etc., he shall transfer the following rights related to the additional projects to the house guarantee for the purchaser under the condition that the house guarantee (including the persons designated by the Korea Housing Guarantee and the joint guarantor of the same business; hereinafter the same shall apply) in accordance with the Acts and subordinate statutes related to the construction of housing, the terms and conditions of the sale guarantee, or the bylaws and procedures of the Korea Housing Guarantee.

2. In addition, the Korea Housing Guarantee also changes the name of the proprietor of the project as a house guarantee or continues additional housing projects, even if the consent or consent of the Plaintiff is required, it shall be considered that the consent of the Plaintiff has been obtained as a matter of course, and it promises that the Plaintiff has no objection.

All rights to the project site (referring to the land required for the relevant housing project, such as the site and other donated land) and its related thereto.

(b) All buildings on the ground and underground (including buildings under construction), such as houses, apartments, commercial buildings, model houses, construction management offices, etc., and all rights thereto;

(c) All rights held against the seller and the third party in connection with the sale in lots, such as the right to sell in lots and the right to receive the sale price;

D. The plaintiff is entitled to all other rights related to the supplementary project 3 years thereafter.

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