취득세 등 부과처분 등 취소청구
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and the purport of appeal is the judgment of the court of first instance.
1. The grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and even if the parties' claims are examined in addition to the evidence submitted to this court in the court of first instance, it is acknowledged that the facts of first instance and the judgment are legitimate.
Accordingly, the reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the reasoning of the judgment of the court of first instance as set forth in paragraph (2) below. Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. at the bottom of the 3rd part of any note 18, the following shall be added:
"Justifiable ground for the suspension of construction" as a basis for determining whether a corporation is a non-business land of the corporation over which the acquisition tax is heavy after commencement of construction works. "Justifiable ground for the suspension of construction works" means an internal ground for the suspension of construction works without the mind of the corporation, such as prohibition, restriction, etc. of construction works under the Acts and subordinate statutes, as well as an internal reason for which it is inevitable to suspend construction works despite the corporation's normal effort and implementation of construction works despite its normal effort. Therefore, the existence of such "justifiable ground" should be determined individually in accordance with specific matters, after considering the legislative intent of the acquisition tax, in full view of whether the relevant corporation is a profit-making corporation, the scale of the construction works, the period required for the completion of the construction works, the period required for the construction works, the statutory and de facto disability and degree of the construction works, whether the relevant corporation has made efforts to conduct the construction works, and whether there is any reason attributable to the administrative office (see Supreme Court Decision 20032794, Oct. 15, 2004).