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(영문) 울산지방법원 2018.04.26 2017구합6802
부가가치세부과처분 등 취소 청구의 소
Text

1. Of the instant lawsuit, the recognition of reversion to B for the year 2015, the Defendant granted to B KRW 559,671,920, and the recognition of reversion for the year 2015.

Reasons

1. Circumstances, etc. of the instant disposition;

A. C and B purchased a building permit on August 28, 2013 from the State of Ulsan-gu D & 2,618.9 square meters, and completed the registration of ownership transfer under the name of C and B (each 1/2 shares) on October 25, 2013, and applied for a construction permit to the Ulsan-gu Office, the competent administrative agency, in order to construct a telecompeting building on the said land, and obtained a building permit around February 25, 2014.

B. C and B were employed as a joint representative director after establishing the Plaintiff (hereinafter “Plaintiff”) on May 28, 2014, together with E, F, etc. for the convenience of financing and the rationalization of management in engaging in the franchise business.

(C, B, 25%) c.

On August 23, 2014, Plaintiff Company entered into a contract with G Company, and commenced the construction of Moel Building (hereinafter “instant building”). D.

The Plaintiff Company obtained approval for the use of the instant building under its own name on August 11, 2015, but defects in the notification that approval for use is not possible in the name of the Plaintiff Company on the grounds of the relevant provisions, etc., which is the competent authority, and the Plaintiff Company, as the Plaintiff Company, to sell the instant building to C and B (hereinafter “Buyers”) (hereinafter “the instant sales contract”), while the following sales contract was being constructed on August 18, 2015 (Evidence 16-1).

3. 1) The purchase price of the assets in the said construction shall be the sum of the acquisition price and incidental expenses incurred in the construction of the assets under construction by A (Plaintiffs). 2) The first settlement shall be made when the acquisition price of the assets under construction by A (Plaintiffs) is aggregated, and the last settlement shall be made not later than December 31, 2015.

3) The payment of the purchase price shall be set off against A (the Plaintiff Company’s this buyer) and the balance and value-added tax shall be separately settled.

Done, and the main contents are as follows:

E. On August 25, 2015, the buyer, who was the original owner of the building permit, obtained the approval for the use of the building in this case.

F. The Plaintiff Company.

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