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(영문) 광주고등법원 2015.07.09 2015누5275

취득세등부과처분취소

Text

1. The plaintiffs' appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

Reasons

1. The reasoning for the court’s explanation concerning this case is as follows: (a) add “The period from June 18, 201 to July 19, 201,” respectively, to the front part of “from September 6, 2011 to July 4, 2012,” which read “The period from September 6, 2011 to July 4, 201,” and add evidence No. 14-2 and subparagraph 15 to “the ground for recognition” in the seventh [the ground for recognition]; and (b) add evidence No. 14-2 and subparagraph 15 to the part of the judgment of the court of the first instance (including related Acts and subordinate statutes) except for further determination as to the plaintiffs’ assertion as to the grounds for the judgment of the court of first instance as set forth in the following paragraph (2). As such, this shall be cited as it is in accordance with Article 8(2) of

2. The Plaintiffs asserted that: (a) on August 25, 201, D transferred 2,500 shares of the instant corporation to Plaintiff A on August 25, 201; (b) on September 25, 2012, D transferred 1,300 shares of the said corporation to Plaintiff B, as above, D’s creditors transferred the said shares; (c) on August 2, 2011, I issued a provisional attachment to C’s corporeal movables on August 2, 201 pursuant to D’s No. 1’s notarial deed (Evidence No. 7-2); and (d) Plaintiff A paid KRW 2,00,000 to Plaintiff A; (c) based on the above facts and evidence No. 1, 300 shares of the said corporation’s notarial deed and evidence No. 7-2; and (d) Plaintiff A’s 1,300 shares of the said corporation’s notarial deed to Plaintiff A’s 1,6130 shares were insufficient for the reasons for the Plaintiff’s 2.