(영문) 대구고등법원 1982. 11. 30. 선고 81구207 판결[지방세부과처분취소][판례집불게재]
Maritime Hospital (Attorney Choi Han-su et al., Counsel for defendant-appellant)
Head of Busan Metropolitan City, Jung-gu (Attorney Han Han-dae, Counsel for defendant-appellee)
November 2, 1982
The portion exceeding KRW 19,80,219 out of the property tax of KRW 125,335,392 imposed on the Plaintiff on July 10, 1981 exceeds KRW 125,335,392 shall be revoked.
Litigation costs shall be borne by the defendant.
The same shall apply to the order.
1. Circumstances and details of imposition;
Comprehensively taking account of the whole purport of arguments in evidence Nos. 1-1, 2, 3, and 2-1-2 of No. 1-2 without dispute, the defendant acquired on July 10, 1981 the total amount of 4-1, 79-1, 111-2, and 3-2, 896-1, 300, 300, 200, 300, 200, 300, 200, 16-1-2, 300, 300, 200, 300, 162,000, 300, 162,000, 162,000, 162,01,800, 200, 30-1,000,000,000 won and 5-1-3,000,000,000 won and 1-1-37,03,0.
2. Assertion and determination
The plaintiff's first ground for appeal is that the non-party 1 purchased the above non-party 1's funds for the purpose of establishing a maritime hospital under the above non-party 1's name for the benefit of medical treatment for its members. Thus, the plaintiff was delivered to the non-party 1's own purpose on November 29, 1979, and the non-party 2's non-party 1's non-party 9's non-party 9's non-party 9's non-party 9's non-party 9's non-party 9's non-party 1's non-party 9's non-party 9's non-party 1's non-party 9's non-party 9's non-party 1's non-party 9's non-party 1's non-party 9's non-party 1's non-party 9's non-party 9's non-party 1's non-party 9's non-party 9's non-party 1's non-party 9's non-party 9's.
Therefore, the defendant's claim for the cancellation of the portion exceeding KRW 19,80,219 (the part of acquisition tax due to heavy tax rates on the building site is sought only for the cancellation of this part) out of the tax assessment of KRW 125,335,392, the acquisition tax amount of KRW 125,80,219, is justified, and it is so decided as per Disposition by applying Article 14 of the Administrative Litigation Act and Article 89 of the Civil Procedure Act to the burden of litigation costs.
November 30, 1982
Judge Lee Dong-soo (Presiding Judge)