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(영문) 서울행정법원 2015.10.30 2015구합61252
취득세 경정청구 거부처분 취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

(b) the lease term shall be two years from the date of the lease contract and shall not increase the deposit or monthly rent during the lease term;

(2) If a lessor or a lessee does not express his/her intent in writing otherwise within three months before the expiration of the contract term, the contract term shall be automatically extended for one year under the same condition, and even during the expiration of the contract term (hereinafter “instant automatic extension clause”). (3) A lessor may not demand the termination of the lease contract during the lease term, and the lessee may terminate the contract by notifying A of his/her intention of termination three months prior to the expiration of the contract term.

Article 9 (Name of Building) If this Agreement has been terminated or terminated, the lessee shall, without delay, order the lessor to surrender the leased real estate at the time when the contract is terminated, and the removal of the part used by the lessee shall be at the expense of the lessee.

* Special agreement, however, provides that the lease contract shall be succeeded to at the time of sale to a third party for leased real estate and all legal responsibilities for succession shall be borne by the lessor.

2) The term of lease under Article 3 of the instant contract was extended until February 7, 2013 due to the failure to express his/her intention to terminate the contract three months before the expiration of the instant lease contract. As such, the term of lease was extended by November 8, 2012, which was three months before the expiration of the extended lease term, thereby extending the term of lease by February 7, 2014. 3) The main content of the instant sales contract is as follows.

Article 4 (Methods of Payment) The buyer shall pay the sale price to the seller as follows:

The remainder of the down payment of KRW 643,50,00 for the contract payment of KRW 643,50,000 for the remainder of KRW 5,797,50,000 for the contract payment of KRW 79,285,00 for the value-added tax on December 26, 2012.

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