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(영문) 광주고등법원(제주) 2020.11.11 2020누1324

귀속 취득세 등 부과처분취소 청구의 소

Text

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

Reasons

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except where part of the reasoning of the judgment of the court of first instance is used or any part is added as stated in the following paragraph (2). Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The second part of the 2nd part of the 19th part of the 2nd part of the 2nd part of the 2nd part of the 3nd part of the 3nd part of the 1st day of the 12nd day of the 2nd day of the 12nd day "the defendant" shall be deemed to be " October 16, 2018," "the public officials belonging to the Jeju 2nd day of October 16, 2018 and October 17, 2018," and the following contents shall be added to the 4th page 2nd and 3nd day of the 1st day of the 4th day, the plaintiff did not submit materials concerning the above 5th day of the 1st day of the 1st day judgment on the purchase of fertilizers and agricultural chemicals, etc. Even if the plaintiff had a large number of land including the 3rd day of the 1st day of the 1st day, it is difficult to conclude that the plaintiff or the representative director of the plaintiff owned the above 5th day of the 2nd judgment on the 3rd.