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(영문) 광주고등법원 2015.05.14 2015누5077
취득세 등 부과처분 취소 청구의 소
Text

1. Of judgment in the first instance, the parts for the heads of Seo-gu Gwangju Metropolitan City and the heads of Nam-gu Gwangju Metropolitan City shall be as follows:

Reasons

1. Basic facts

A. The Plaintiff’s status is a company established for the protection of housing buyers through various guarantees related to housing construction, the promotion of housing construction, and the improvement of national housing welfare.

B. The Plaintiff entered into a housing trust contract, etc. and performed a guarantee for the sale of housing 1) as shown in the attached Table 2, and the implementer of a new apartment construction project, such as a lender construction corporation, etc. (hereinafter “project implementer”), and the part of “stock company” is omitted in case of individual names.

With respect to the new apartment construction project built and supplied by the project implementer, the project implementer entered into a lender construction, major shareholder housing development, beneficiary housing construction, housing sale trust agreement and housing sale guarantee agreement with the project implementer respectively, and received a letter of transfer from the project implementer, and each land listed in the separate sheet in the separate sheet in the separate sheet in the separate sheet in the separate sheet in the separate sheet in the separate sheet in the project site (hereinafter referred to as "each land in this case") and, if individually named, the number as described in the above list shall be attached.

Of them, the Plaintiff completed the registration of ownership transfer for the Nos. 1 through 3, 5, and 8’s land based on trust in the future. The key contents of the housing sale trust contract concluded with the Plaintiff and the transfer rejection letter delivered from the project implementer are as follows: [Housing Sale Trust Contract] Article 1 (Real Estate Sale Trust) of the Trust Real Estate Act (hereinafter “A”) are project implementer:

(ii)the land indicated in the list of attached trust real estate (including access roads and land subject to donation under the approval of the project plan) for which a housing construction project is to be operated with the approval of the project plan under Article 16 of the Housing Act;

hereinafter referred to as "land"

(i)"A"means a building or building constructed or constructed on that land. The purpose of this trust is, under Article 2 (Trust Purpose), housing and accessory and welfare facilities (hereinafter referred to as "A") on land in accordance with the approval of the project plan.

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