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(영문) 의정부지방법원 2017.11.14 2017구합10475
취득세등부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. The purpose of this Agreement is to develop one-stage accommodation facilities to promote the convenience of the customers using Kintech and to promote the regional economic development of Kintech and to set forth matters necessary for a sales contract between the plaintiff and Goyang-si in order to support and revitalize Kintech to grow up into a trade-oriented axis of the east Asia;

Section 2 (Contract Property) The land to be sold to the Plaintiff at the ancient city under this Agreement shall be as follows:

1. Location: Mangsan-dong 2600-7 (Special Planning Zone I-2, S2);

2. Land category: Site;

3. Purposes: Lodging facilities;

4. Area: Article 3 (Site Supply) of the area of 11,770㎡ shall be sold to the Plaintiff at KRW 15,263,431,770, the contract property shall be sold to the Plaintiff; and the Plaintiff shall pay the purchase price of the site at ancient City by the following methods:

Article 5 (Transfer of Ownership) 15,263,431,770 won contract bond of KRW 15,526,34,00 on the date of the contract of KRW 10% remainder of KRW 13,737,087,770 on the date of the contract of KRW 15,263,431,770 on the aggregate of the purchase-price for the separate payment period of KRW 15,263,431,70 on the aggregate of the purchase-price for the separate payment period,

Article 7 (Mandatory Matters) (1) The plaintiff shall be designated as a foreign investment zone prescribed by relevant Acts and subordinate statutes, such as the Foreign Investment Promotion Act, before the commencement of the facility.

Provided, That if there is a justifiable reason, it may be extended in consultation with the ancient city.

④ The Plaintiff is obligated to develop this property, and shall not dispose of or transfer his/her rights before approval for use of the building without approval.

A. On December 10, 2014, the Plaintiff entered into a sales contract (hereinafter “instant sales contract”) with respect to the area of 2600-7 square meters (hereinafter “instant land”) large of 11,770.8 square meters (hereinafter “instant land”) in Yongsan-gu, Yongsan-gu, Yongsan-gu, Seoul (Special Planning Zone I-2, S2). The main contents of the contract are as follows.

B. The Plaintiff’s act on March 2014, 2014

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