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(영문) 서울행정법원 2017.09.29 2017구합52856
2차 납세의무자 지정처분 취소
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 is a corporation that runs real estate security trust business.

B. On October 9, 2008, Co., Ltd., Ltd. (hereinafter “CoWD”) operating real estate development business, etc. received business funds from Busan Mutual Savings Bank (hereinafter “Usan Mutual Savings Bank”), etc. in order to carry out the “project for the development of knowledge industry centers” above 11,405 square meters of land for 219-6, Geumcheon-gu, Seoul, Geumcheon-gu (hereinafter “instant development project”), and completed the registration of ownership transfer on the above land, etc. with respect to the Plaintiff on the trust (hereinafter “instant trust”) by designating Busan Mutual Savings Bank, etc. as the first beneficiary, and designating Busan Mutual Savings Bank, etc. as the first beneficiary, and completing the registration of ownership transfer on the ground of trust to the Plaintiff.

In addition, on October 8, 2008, C&D prepared a statement of waiver and transfer of the right to implement the instant development project to the Busan Mutual Savings Bank to the effect that “In the event of default on loans to Busan Mutual Savings Bank, Busan Mutual Savings Bank shall transfer to the person designated by the Busan Mutual Savings Bank all the rights, including the right to implement the instant development project and the site for the project, to the person designated by the Busan Mutual Savings Bank.”

C. Connndi applied a construction permit necessary for the instant development project to the head of Geumcheon-gu on December 11, 2008, and obtained the said permit around that time.

C&D received additional funds from Daejeon Mutual Savings Bank (hereinafter “ Daejeon Mutual Savings Bank”), and on May 6, 2009, changed the first priority beneficiary under the instant trust agreement into Daejeon Mutual Savings Bank; and the second priority beneficiary into Busan Mutual Savings Bank; and the first priority beneficiary was removed or destroyed as originally planned and excluded from the subject matter of trust.

(hereinafter referred to as “instant land”) the above land, which is the object of trust, is e.g.

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