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(영문) 부산고등법원(창원) 2014.05.15 2013누10048
등록세등부과처분취소
Text

1. The judgment of the court of first instance is modified as follows.

On March 12, 2012, the defendant agreed to the plaintiff as of March 12, 201, Jin-si, Jin-si.

Reasons

1. Details of the disposition;

(a) The Sungwon Housing Construction Co., Ltd. (hereinafter referred to as the "Seowon Housing") is an implementer who constructs a new project (the total of the buildings scheduled to be newly built and the newly built buildings as a result of the new construction work) on the ground of the 6 apartment units and the 351 household units located on the 351 unit unit of Jinju-si, Jin-si, Seosan-si, Seoul Metropolitan City, a housing construction project under Article 16 of the Housing Act, and the 1224 and 29 lots (hereinafter referred to as the "the site in this case").

On December 22, 2005, Sungwon Housing entered into a contract with the Plaintiff to trust land and buildings (hereinafter referred to as the “instant trust contract”) with the Plaintiff. On the same day, the registration of ownership transfer for the instant site was completed under the name of the Plaintiff.

The main contents of the instant trust agreement are as follows.

A trust contract shall be concluded between a truster and a beneficiary who is concurrently a trustee and a beneficiary who is also a trustee (hereinafter referred to as "the Governor") as follows:

Article 1 (Trust Real Estate) Trust real estate means the land indicated in the attached Form (including the land subject to access roads and donations under the approval of the project plan; hereinafter the same shall apply) on which A intends to carry on a housing construction project after obtaining approval of the project plan under Article 16 of the Housing Act and the buildings which are being constructed or constructed on the same land.

Article 2 (Purpose of Trust) The purpose of this trust is to manage, sell and dispose of trust real estate (referring to the execution of sale or refund) for the purpose of performing the sale guarantee (referring to the execution of sale or refund) where A constructs houses and appurtenant or welfare facilities (hereinafter referred to as "houses") on land by constructing houses and appurtenant or welfare facilities on land in accordance with the approval of the project plan, and where A is unable to perform the sale contract, or where A is unable to perform the sale contract.

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