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(영문) 서울고등법원 2005. 1. 20. 선고 2004누4507 판결

[취득세등부과처분취소][미간행]

Plaintiff and appellant

Jung-gu (Attorney Jung-young, Counsel for defendant-appellant)

Defendant, Appellant

The head of Bupyeong-gu Incheon Metropolitan City

Conclusion of Pleadings

December 2, 2004

The first instance judgment

Incheon District Court Decision 2003Guhap1268 Delivered on January 29, 2004

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance is revoked. The defendant's imposition of acquisition tax of KRW 8,905,100 and registration tax of KRW 7,285,990 against the plaintiff on March 13, 2003 shall be revoked.

Reasons

The reasons why a party member should explain this case are the same as the reasons in the judgment of the court of first instance, and thus, it is cited by applying Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Thus, the judgment of the first instance is legitimate, and the plaintiff's appeal is dismissed without any justifiable reason.

Judges Park Jong-soo (Presiding Judge)