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(영문) 수원지방법원 2016.05.17 2015구합3165
재산세등부과처분취소
Text

1. On September 7, 2015, the Defendant: (a) on September 7, 2015, on the land for religion of 1,471 square meters in the Republic of Korea-Seoul-Eup, Sungsung-si.

Reasons

1. Details of the disposition;

A. On November 7, 2007, the Plaintiff obtained approval from the Governor of Gyeonggi-do for the alteration of the housing site development plan and implementation plan for the housing site development project of the Jinnam-do in the Republic of Korea (hereinafter “instant project”) with respect to the Haak-do, Sinnam-gu, Haak-gu, Sinseongnam-do, and the members of Sin

B. On August 18, 2008, the Plaintiff concluded a sales contract for each land subject to repurchase agreement (hereinafter referred to as “each of the instant land”) with respect to the land subject to a special agreement for repurchase (hereinafter referred to as “each of the instant land”). On December 24, 2009, each of the instant land is located within each of the instant land, each of the instant land within the scope of the instant land, with respect to land subject to repurchase agreement (hereinafter referred to as “each of the instant land”).

C. The main contents of each of the instant sales contracts are as follows.

[The purpose of Article 1 (1) (a) of the sales contract for the land to be retained with the special agreement for redemption (hereinafter “A”) is to facilitate cadastral adjustment following the land alteration, such as division and merger, in order to adjust the land for the purpose of which the Plaintiff and “B” agreed to keep within the project district of the instant case, and to secure the recovery of part of the development gains (hereinafter “development gains”) to be earned as a result of the implementation of the relevant development project.

Article 2 (Payment of Site) The purpose of this Agreement is to collect, adjust and return the target land according to the contents of the development project, and thus, A shall not pay the price for the target land to B, and B shall consent thereto.

Article 3 (Division and Transfer of Ownership of Purpose Land)

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