취득세부과처분취소청구등
1. All appeals filed by the Plaintiff and Defendant Seoul Special Metropolitan City are dismissed.
2. The costs of appeal shall be borne respectively by each party.
The reasoning of the judgment of the court of first instance is as follows, and the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of
From the 3rd to the 6rd below, 2 to the bottom of 6 pages shall be as follows:
Article 8(1)2 of the former Local Tax Act (hereinafter “instant provision”) provides that the place for the payment of acquisition tax of a vehicle shall be the place for registration under the Motor Vehicle Management Act: Provided, That where the place for registration differs from the place for the use of a vehicle, the place for tax payment is stipulated.
Article 2 subparag. 2 of the former Decree on the Registration of Motor Vehicles defines “place of use” as “place where an owner of a motor vehicle mainly stores, manages, or uses a motor vehicle, and is prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs.” Article 3(1) of the former Decree on the Registration of Motor Vehicles provides that “specified place prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs” under Article 2 subparag. 2 of the former Decree on the Registration of Motor Vehicles refers to the owner’s domicile (No. 1) if the owner of the motor vehicle is an individual, and the owner of the motor vehicle is a corporation’s principal office (No. 2) if it is a corporation,
In addition to the language and structure of the pertinent provision, in full view of the following circumstances, including the legislative intent and process of amendment, the legal nature of the registration of a motor vehicle and the meaning of the place of payment of acquisition tax, barring special circumstances, such as where a corporation, while registering a motor vehicle, has obtained a place of use from the registration authority to be recognized as a place of use outside the principal place of the motor vehicle register, and entered the place into the place of use outside the principal place of business, the