(영문) 서울고등법원 2016. 8. 16. 선고 2016누36651 판결[취득세등경정거부처분취소][미간행]
Suhyup Foundation (Law Firm Sejong, Attorneys Lee Ji-hun et al., Counsel for the defendant-appellant)
The head of Yangcheon-gu Seoul Metropolitan Government
June 21, 2016
Seoul Administrative Court Decision 2015Guhap75008 decided January 29, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court is revoked. The defendant's rejection disposition against the plaintiff is revoked on January 7, 2014 as to the claim for correction of KRW 372,187,200 for acquisition tax, KRW 55,828,080 for local education tax, and KRW 9,304,680 for special rural development tax.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation on this case is as follows: "3,6,7" is added to "3, 6, 3, 7", "7, 13, 3, and 14, and "7," and "7, 9," and "7, 2, Paragraph 1 of Article 2 of the Enforcement Decree of the Act on the Establishment and Operation of Public Interest Corporations refers to a corporation which aims at the following business, and "public interest corporation" provides for the establishment, operation, or support of goods, services, or facilities in lieu of the business or money for the purpose of the scholarship of students, etc. regardless of school funds, scholarships, or other names. It is also stated in the main sentence of Article 8, Paragraph 2 of the Civil Procedure Act, and Paragraph 1 of the same Article, Paragraph 1 of the same Article, Paragraph 1 of the same Article, and Paragraph 3 of the same Article, and Paragraph 3 of the same Article, even if the standard for establishing the special reserve of the Korean Racing Association does not seem to be excluded from the budget for the special reserve of the scholarship."
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.
Judge highest order (Presiding Judge)