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(영문) 광주지방법원 2015.11.12 2015구합10155
취득세등부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Basic facts

A. On August 11, 201, the Plaintiff was engaged in the real estate sales agency business and the purchase and lease business, and entered into a contract on behalf of the Plaintiff on the sale and lease of the instant leased apartment (hereinafter “instant contract”) with the person who is a rental business operator of 2,352 households of Mayang-si, Sungyang-si, a rental apartment that had been placed in front of conversion for sale in lots under the Rental Housing Act (hereinafter “instant rental apartment”). The main contents of the instant contract are as follows.

광양 2-2차 임대아파트 매매 계약 및 분양대행 계약서 ▣ 부동산의 표시 : 전남 광양시 중동 155번지 외 성호 2-2차 임대아파트 24평형 2,352세대 상기 표시 임대아파트를 매매함에 있어, 자인관광(이하 ‘갑’)과 원고(이하 ‘을’)는 다음과 같이 부동산 매매계약을 체결한다.

- - The purpose of Article 1 (Purpose) is to provide for the responsibilities and obligations of each person in close cooperation between Gap and Eul in selling and buying the above-mentioned rental apartments:

Article 2 (Sales Price)

1.B shall pay the sales amount of the above-mentioned rental apartment, the total sum of the deposits, the total sum of loans from the National Housing Fund, and the sales amount, on the following terms:

At the time of concluding a contract, the contract deposit shall be deposited in KRW 70 million, and the balance shall be deposited in the amount of KRW 6.3 billion by September 30, 201.

Provided, That if the balance agreed upon by the date of the agreement is not paid, the contract deposit shall not be refunded by cancelling the contract.

(1,230 household rental deposit amount of KRW 38,00,000, National Housing Fund loan of KRW 19,50,000) (1,122 household rental deposit of KRW 36,750,00,000, and KRW 19,500,000) (a) August 8, 2011, 87.973,50, 87.926,750,000 , 38,000 , 38,000.

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