취득세등 경정청구 거부 처분 취소
1. The plaintiff's appeal and the claims added by this court are all dismissed.
2. The costs of the lawsuit after the appeal are filed.
The reasoning of the judgment of the court of first instance as to this case is as stated in Articles 8(2) and 420 of the Administrative Litigation Act, and the main text of Article 420 of the Civil Procedure Act, except for the cases of dismissal or addition as follows. The part which is removed or added is 29,253 square meters “29,153 square meters” in the judgment of the court of first instance.
(l) Section 1 (l) of the first instance judgment is advanced as follows.
On September 5, 2018, the Defendant imposed the Plaintiff a total of KRW 97,962,620 on eight parcels of land including the instant land, and the Plaintiff paid the total of KRW 97,962,620 on September 20, 2018. On September 2, 2019, the Defendant imposed a total of KRW 104,318,480 on the Plaintiff on the said parcels of land, and the Plaintiff paid a total of KRW 104,318,480 on the property tax and local education tax on the said land on September 20, 2019 (hereinafter referred to as “instant disposition of imposition of each of the instant property tax” in addition to the disposition of imposition of property tax and other property tax as indicated in paragraph (3) of the same Article). Article 1 (1) of the first instance judgment [based on recognition, the “
In conclusion, the judgment of the court of first instance, which dismissed the Plaintiff’s claim for revocation of the disposition of refusal to request for correction, such as acquisition tax, etc. as of November 15, 2017, the claim for revocation of the disposition of revocation of the disposition of imposition of property tax, etc. as of May 15, 2018, and the claim for revocation of the disposition of imposition of property tax, etc. as of September 5, 2018, is just and justifiable, and the Plaintiff’s appeal is dismissed as of September 5, 2018. The Plaintiff’s claim for revocation of the disposition of imposition, such as