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(영문) 부산고등법원 2015.12.23 2015누22400

재산세등부과처분취소

Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

purport, purport, and.

Reasons

1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning 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 Article 420 of the Civil Procedure Act.

[Plaintiffs are basically repeating the same argument in the first instance court, and even if the Plaintiffs consider the allegations and reasons that have been partially supplemented in the trial, the first instance court’s judgment is justifiable]

2. If so, the lawsuit of the limited company specializing in the primary securitization of the plaintiff UPP is dismissed, and the claim of the plaintiff trust company is dismissed as it is without merit. The judgment of the court of first instance is just in conclusion, and the plaintiffs' appeal is dismissed in its entirety.