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(영문) 수원지방법원 2015.08.13 2014구합53422
취득세등부과처분취소
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. The Plaintiff’s establishment 1) Korea Land Corporation (Korea Land Corporation and Korea Land and Housing Corporation was established on October 1, 2009 in consequence of the merger with the Korea Land and Housing Corporation, and the Korea Land and Housing Corporation (hereinafter “Korea Land and Housing Corporation”).

A) A project developed as a central commercial area by newly constructing a department store with a total floor area of approximately 1,221,00 square meters from December 2, 2007 to December 2014, a department store with a total floor area of approximately 1,221,00 square meters, a principal complex building, hotel, etc. (hereinafter “instant project”).

(2) On October 31, 2007, the Korea Land and Housing Corporation and the Korea Local Administration Mutual Aid Association agreed to establish a company entrusted with the management of assets, management, disposal, etc. entrusted by the project company and the above project company to carry out the project of this case and a company entrusted with the management of funds, etc. by the project company, and the company entrusted by the project company to carry out the project of this case.

(B) On January 11, 2008, the Plaintiff entered into a sales contract with the Korea Land and Housing Corporation and the Sungnam School Land and Housing Corporation and the Korea Local Administration Mutual Aid Association (hereinafter “Korea Land and Housing Corporation”) with a consortium on October 31, 2007 as a project company which will carry out the instant project in accordance with the aforementioned agreement. (2) On January 11, 2008, the Plaintiff purchased 137,500 square meters (hereinafter “instant project site”) of nine parcels, including C2-2 block, and 32-3,32-1, 6-2, -3, 3-4, 7-1, 7-2, 7-2, and 17 block according to the drawing number, “C2-2, 360, 201, 200, 2000, 2000 won”.

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