취득세등부과처분취소
1. The part of the judgment of the court of first instance against the plaintiff shall be revoked.
The acquisition tax against the plaintiff on April 9, 2013 by the defendant 27,918.
1. In the first instance court’s judgment on April 9, 2013, the Plaintiff sought revocation of the imposition of acquisition tax of KRW 27,918,420, local education tax of KRW 27,589,840, and KRW 2,791,840, and KRW 33,300,100, a total of KRW 27,918,420, acquisition tax of KRW 27,918,420, and KRW 569,840, additional tax of KRW 2,589,840, the special rural education tax of KRW 2,79,840, and KRW 771,840, respectively, and dismissed the remainder of the claim.
Therefore, since only the plaintiff has lodged an appeal against the losing part, the scope of the judgment of this court is limited to 20,200,000 won of the principal tax of 27,918,420 won of the acquisition tax, which is the part against the plaintiff, and 2,020,000 won of the principal tax of 2,020,000 won of the local education tax, and 2,791,840 won of the special rural development tax, and 2,020,000 won of the principal tax,
2. The court’s explanation concerning this part of the disposition is identical to the corresponding part of the judgment of the court of first instance (as stated in the second to fourth part of the judgment). Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
3. Whether the instant disposition is lawful
A. The Plaintiff’s assertion in this part is identical to the corresponding part of the judgment of the court of first instance (as stated below, Chapters 6 through 20 of the judgment of the court of first instance) except as follows. Thus, the Plaintiff’s assertion in this part is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
“5) The instant disposition was taken upon the notice of tax payment regarding the instant disposition. However, although the tax base is specified in the tax notice, it cannot be identified as the tax base of any tax item, no tax rate of each tax item is specified, and the principal tax and additional tax were imposed together.
A person shall be appointed.
(b) The relevant laws and regulations are subject to this Court.