재산세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning for the court's explanation of this case is as follows, except for adding the judgment as stipulated in the following Paragraph 2 to the new argument of the plaintiff in the court of first instance, and therefore, it is identical to the ground for the judgment of the court of first instance. Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of
2. Additional determination
A. As to the Plaintiff’s assertion of violation of the duty of advance notice under the underlying taxation principle and the Administrative Procedures Act, the Plaintiff’s assertion 1) stated in the “pre-announcement of taxation” in the “pre-announcement of taxation (Evidence B No. 13) sent by the Defendant to the Plaintiff on February 4, 2014, as follows: (a) the Plaintiff did not notify the Plaintiff of the grounds for taxation by citing the erroneous reasons for the instant disposition; (b) constitutes a violation of the duty of advance notice under the underlying taxation principle and the Administrative Procedures Act; (c) the Plaintiff’s disposal of the instant real estate to the Plaintiff on the following grounds: (a) the Plaintiff’s first and second evidence No. 1, 3, and 6; (b) the Plaintiff’s disposal of the instant real estate to the Plaintiff on the basis of the Plaintiff’s first and second evidence No. 60, 7, and 13; (c) the value of the instant real estate transferred from the Daejeon High Court for 200,500, 2000.