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1. On April 1, 2015, the part that exceeds KRW 12,893,115 among the disposition imposing value-added tax imposed on the Plaintiff on the Plaintiff.
Reasons
1. Basic facts and circumstances of dispositions;
A. (1) The Plaintiff is a corporation incorporated by dividing into the trust agreement with respect to a building (a) on December 18, 2008, the name of the “stock company” (hereinafter referred to as “stock company”) and the name of the corporation.
(2) Upon the Plaintiff’s establishment of a subdivision from SPA, SPA and Vienti acquired the ownership of each of the 1/2 shares in the land-based single-story Factory (hereinafter “instant building”) on July 26, 201, Bupyeong-gu, Incheon, Bupyeong-gu, 558-4, and the 14th ground-based single-story Factory (hereinafter “instant building”).
(3) On July 25, 201, 201, Es.S. and Vienna entered into a collateral trust agreement on the instant building (hereinafter “instant trust agreement”) with the New Real Estate Trust Co., Ltd. in order to obtain a loan from the New Real Estate Bank and secure it. On July 26, 2011, the registration for the transfer of all co-owners’ shares in the instant building was completed under the name of the New Real Estate Trust on the ground of the trust.
(4) Main terms of the instant trust agreement: The first beneficiary of the trust principal from July 25, 201 to the termination date of the trust: The new mutual savings bank, debtor: Article 6(2) of the Special Terms and Conditions Concerning the Settlement of Trust Property, where the new mutual savings bank, which is the first beneficiary, requests in writing the trustee to dispose of the trust property, the trustee shall dispose of the trust property at the time, method, amount, and conditions requested by the new mutual savings bank, and the truster shall not raise any objection thereto.
(3) In the cases referred to in the preceding paragraph, if a new mutual savings bank requests, the trustee may directly complete the registration of ownership transfer to a purchaser or a person designated by such purchaser, and simultaneously cancel the registration of trust. In such cases, the truster shall bear all the obligations of the seller, such as surrender liability of real estate trusted, warranty liability, etc
(7) A tax invoice for the sale of this real estate.