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(영문) 인천지방법원 2017.10.27 2017구합51017
부가가치세부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Circumstances and basic facts of the disposition;

A. On March 25, 1966, C Co., Ltd. was established as of February 27, 1979, and changed its trade name to D on February 27, 199. Around March 196, E Co., Ltd. merged with E Co., Ltd., and changed its trade name to E Co., Ltd. on March 4, 1997, and on March 20, 199, changed its trade name to G Co., Ltd. on July 29, 201. (2) G Co., Ltd. applied for rehabilitation procedure commencement on July 29, 201, and was ordered to commence rehabilitation procedure as of August 10, 201, and was subject to the rehabilitation plan approval as of December 9, 201, separately from G Co., Ltd.’s housing construction and distribution business under the above rehabilitation plan as of December 10, 201.

3) After Seoul Central District Court (The Seoul Rehabilitation Court, the same hereinafter)

(B) On August 7, 2014, the Plaintiff was appointed as a trustee in bankruptcy upon declaring the bankruptcy against A. B. On November 8, 1982, A obtained a reclamation license from the Minister of Construction and Transportation for the purpose of creating a site for tourism amusement facilities from the Ministry of Construction and Transportation on April 4, 1983, and on May 6, 1983, buried in the front sea of Incheon. On June 30, 1989, after obtaining authorization for completion of reclamation of public waters from the head of the Seoul Regional Construction and Management Office and obtained each land listed in the attached Table 1 with the authorization for completion of reclamation of public waters from the head of the Seoul Regional Construction and Management Office, and on November 13, 1989, each of the above land was determined and publicly announced as an “ amusement park”, which is an urban planning facility under the former Urban Planning Act.

After December 27, 1993, A shall be the land indicated in the attached list 1 through 6 by the head of the Si/Gun/Gu of Incheon Metropolitan City, Incheon Metropolitan City.

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