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(영문) 수원지방법원 2016.01.13 2015구합63365
취득세등부과처분취소
Text

1. As to the Plaintiff on January 7, 2015:

A. Acquisition tax related to each real estate indicated in the attachment No. 1.

Reasons

1. Basic facts

A. The Plaintiff’s status is a company established for the protection of housing buyers through various guarantees related to housing construction, the promotion of housing construction, and the improvement of national housing welfare.

B. Conclusion of a housing trust contract, etc. and performance of a guarantee for the sale of housing 1) The Plaintiff is the United Kingdom Co., Ltd. (hereinafter “Uyoung”).

2) Each real estate indicated in the separate sheet No. 1 (hereinafter referred to as “instant land No. 1”) as an executor of the United States and United States.

(2) The Plaintiff concluded a housing sale trust contract and a housing sale guarantee contract with respect to the new apartment construction project, which is constructed and supplied to the Plaintiff, and received a written notice of transfer from the head of the Si/Gun/Gu. The Plaintiff completed the registration of transfer of ownership with respect to the land No. 1, which is the business site of this case. (2) The Plaintiff entered into a housing sale trust contract and a housing sale guarantee contract with respect to each apartment construction project, which is constructed and supplied to each real estate indicated in the separate sheet No. 2 (hereinafter “instant land”). The Plaintiff was issued a written notice of transfer from the level of harmony.

In addition, with respect to the land No. 2, which is the project site, the registration of ownership transfer based on the above trust is completed in the future of the plaintiff

3) The main contents of the housing sale trust agreement entered into by the Plaintiff with the United Kingdom, the housing sale trust agreement, and the transfer memorandum delivered from the project implementer are as follows. [Trust Contract for Housing Sale] Article 1 (Trust Real Estate) of the Trust Real Estate is the truster (hereinafter “A”).

(i)a house, officetel, welfare facility, etc. (hereinafter referred to as “house, etc.”) is subject to a construction permit under the provisions of the Building Act.

) the land (including the land subject to access roads and acceptance of donation on the construction permit) in the annexed sheet (trust real estate) in which it is intended to construct it.

hereinafter referred to as "land"

and buildings constructed or constructed on the same land.

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