취득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the court's explanation concerning this case is as stated in the reasoning of the judgment of the first instance except for the second to the fourth to the sixth to the second to the second to the second to the fourth to the judgment of the first instance. Thus, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. The plaintiff, as a taxpayer in this case, is not a natural person, who is not a taxpayer in this case, and in itself, it is not possible to present the case where "the above person was suffering from a disease" which is the cause of extension of the due date under Article 2 (1) 2 of the former Enforcement Decree of the Framework Act on National Taxes, but it does not have any ground to view that the above provision of the Enforcement Decree applies only to a natural person, unlike the provisions of any other subparagraphs. Thus, the above ground for extension of due date is ultimately to determine the existence of the above reason by examining the structural form and operation method, etc. focusing on the external representative institution like the representative director, such as the representative director. However, in full view of the arguments stated in the evidence Nos. 5 and 9, the plaintiff's representative director C received a notice of tax payment on the disposition in this case against the plaintiff on December 17, 2015. From January 8, 2016 to March 24, 2016, the plaintiff's disease No. 2 urincul (soul).
(A) Unlike this, Type 1 urine disease refers to urine from dypology in which insulin does not completely insuld from dypology) and sulpary dypherosis insule insule from sulpary disease refers to the fact that there is no cause of disease.
[2] The term "state-border disability", "state-border disability", "Hyliidesia", "unit-in-facty disability", "state-in-facty disability" and "unit-in-facty disability" and "state-in-facty disability" are not known.