취득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasoning of the judgment which cited the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, and thus, it 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.
(The defendant is basically repeating the same argument in the court of first instance, and even if the defendant's arguments and reasons that have been partially supplemented in the court of first instance are examined, the judgment of the court of first instance is justifiable). 2. Thus, the plaintiff's primary claim is justified, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed as it is without merit.