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(영문) 수원지방법원 2015.10.29 2015구합1091
재산세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On October 15, 2013, the Plaintiff entered into a contract with the Korea Land and Housing Corporation to purchase 1,293 square meters (hereinafter “instant land”) of the 6-10 religious site in Sungnam-si, Sungnam-si, Sungnam-si, Sungnam-si, the number of which was completed, with the following content (hereinafter “instant sales contract”).

On September 30, 2015, a sales contract is concluded between the Plaintiff (hereinafter referred to as “A”) and the seller of the Korea Land and Housing Corporation (hereinafter referred to as “B”) on September 30, 2015 with respect to the land indicated as above, 6-10 religious land, 1,293 square meters, and the timing of use, at the time of Sungnam-nam,

Article 1 (Sales Price and Price Payment Method) (1) A shall purchase the instant land at the following prices and pay the sales price to B in accordance with the following payment methods:

The purchase price of KRW 4,292,760,00 for the contract deposit of KRW 429,276,00 for the contract deposit of KRW 429,276,00 for the purchase price, KRW 643,984,00 for April 15, 2014, and KRW 15,00 for each year from October 15, 2014 to October 15, 2016.

Article 3 (Use of Land) (2) In cases where Party A intends to use the land of this case, it shall use the land after full payment of the purchase price or offering a security as prescribed by Party B, or taking over the ownership: Provided, That in cases where transfer of ownership is impossible due to the lack of cadastral record and registry adjustment, the transfer of ownership is not completed, a security as prescribed by Party B shall be provided and the land shall be used with Party B’s approval for use. Article 6 (Transfer of Ownership) (1) Section B shall include the settlement of accounts for the purchase price (including the settlement of accounts);

After full payment of the land is made, the ownership of the land shall be transferred.

Provided, That where the land of this case is supplied before the completion of a development project, the ownership shall be transferred after the completion of the development project, the completion of the land register, and the reorganization of the registration ledger, and in such cases, Eul shall faithfully implement the development project and the registration ledger.

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