재산세부과처분취소
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
Purport of claim and appeal
1.
1. The reasoning of the judgment of the court of first instance is as follows, and it is identical to the ground of the judgment of the court of first instance except for adding some contents and adding some contents. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
In addition, the part shall be referred to as the "purchasing the 3rd 16th 16th 16th of the judgment of the first instance."
The "amount" in paragraph 9 of the 8th judgment of the first instance court shall be raised to "amount reduced or exempted".
In addition, the following shall be added to the seventh fifteenth sentence of the first instance court:
In addition, considering the fact that Article 85-2(3) of the former Restriction of Special Local Taxation Act does not limit the investing corporation to a corporation established under the Local Public Enterprises Act, and merely the amount of local tax reduction or exemption for a local public enterprise, etc. prescribed by the previous Ordinance appears to have been reduced, it may not be deemed that the investing corporation as prescribed by Article 85-2(3) of the former Restriction of Special Local Taxation Act is a local public enterprise established and operated under the former Local Public Enterprises Act (amended by Act No. 12507, Mar. 24, 2014). The following is added to the 11th sentence of the first instance judgment.
【Persons (including foreigners and foreign corporations) other than local governments by investing or contributing not less than 1/10 but less than 1/2 of their capital or assets in order to efficiently perform the projects falling under any subparagraph of Article 2(2) by investing or contributing not less than 1/10 or less than 1/2 of their capital or assets in a local government-invested corporation under Chapter III of the former Local Public Enterprises Act (Amended by Act No. 12507, Mar. 24, 2014);
A stock company under the Commercial Act or an incorporated foundation under the Civil Act may be incorporated and operated jointly with another corporation. < Amended by Act No. 11862, Jun. 4, 2013>
2. The judgment of the first instance court in conclusion.