취득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for dismissal or addition of some contents as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
In Part II, “from March 31, 198 to December 31, 2015” shall be added to “from March 31, 1988.”
The "196.05 square meters" in the 2nd 14th Myeon shall be deemed as "1,96.05 square meters".
Article 2 (1) 8 of the former Act on Special Cases concerning the Restriction of Local Taxes provides that "direct use" shall be construed as "the owner of the real estate uses the real estate in conformity with the purpose or use of the business or business," and shall also be added "the real estate owner's use of the real estate in question."
Part 5, Paragraph 4 of Article 2 of the former Restriction of Special Local Taxation Act shall be "Article 2 (2) of the same Act".
In Part 6, the term “sale” in Part 14 is added to “the act of transferring ownership” after adding “the act of transferring ownership.”
Part 6, " is 17," and "after the incorporation of a company or issuance of new shares, the term "in-kind of investment means allocation of shares or shares in consideration of the contribution of property other than money at the time of incorporation of the company or issuance of new shares."
In Part 7, “In this respect, the owner of the real estate of this case shall not be deemed to be the owner of the real estate of this case” shall be added.
[Attachment] The following matters shall be added to the relevant statutes:
【Direct use” referred to in Article 2 (Definition) (1) of the former Restriction of Special Local Taxation Act (Amended by Act No. 14477, Dec. 27, 2016); 8. The term “direct use” means that the owner of real estate uses the relevant real estate in line with the purpose or use of the relevant business or business.
2. In conclusion, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.