취득세부과처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance concerning this case is the same as the ground of the judgment of the court of first instance.
(3) Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act refer to the fact-finding and judgment of the first instance court, not different from the fact-finding and judgment of the first instance court, considering the evidence submitted by the Plaintiff in the trial.
2. As such, the lawsuit of the Plaintiff UPS specialized in the securitization is unlawful, and the claim for the Plaintiff’s land trust is dismissed in entirety as there is no ground, and the judgment of the court of first instance is justifiable in its conclusion, and it is so decided as per Disposition by the assent of all of the plaintiffs.