재산세 부과처분 취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. According to the Supreme Court Decision 2015Du48310 Decided December 24, 2015 with respect to the same case and the same issue, the judgment of the first instance court is deemed justifiable.
Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except for the addition of some contents as follows. Thus, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act
In the sixthhhh of the judgment of the first instance court, the following should be added: “In light of the purport of the above provision on reduction or exemption of the instant case, and the reason for its amendment, the State or the local government’s obligation to make investments or contributions to a corporation established by a special Act is determined in advance in accordance with the relevant provisions, and the actual act of investment or contribution appears to be carried out in accordance with separate procedures, taking into account the relevant agency’s business consultation, budget status, etc., it is reasonable to interpret that the invested corporation prescribed by the provision on reduction or exemption of the instant case includes a corporation that was made after the registration of incorporation
2. As such, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.